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Standards and interpretations (IFRS as adopted by the EU)

From 1 January 2005 International Financial Reporting Standards (IFRS) apply for the consolidated financial statements of listed companies in the EU.

IFRS are adopted by the EU in the form of regulations, which are published in the Official Journal of the European Union. Regulations are directly applicable in all Member States.

What is going on?

See the endorsement status of IFRSs in more detail here