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Expert group on the evaluation of the IAS Regulation

Over 10 years after the adoption of Regulation 1606/2002 (the IAS Regulation), the Commission has decided to measure its impact within the EU against its original aims. This evaluation will take full account of Philippe Maystadt’s recommendations. It will inform on the IFRS experience in Europe so far.

The Expert Group was set up to advise and assist the Commission with this retrospective evaluation. The Commission’s current plans are to hold a public consultation and, possibly, targeted workshops. The Expert Group will advise the Commission on these activities and any others that the Commission may decide on.

The Expert Group will comprise representatives of:

  • organisations (such as companies, associations, non-governmental-organisations, trade unions, universities, research institutes, civil society, Union agencies, Union bodies and international organisations)
  • Member State authorities

This will ensure that the interests of those responsible for preparing financial statements, investors, financial analysts, accountants, auditors and other users are represented.