Each International Accounting Standard (IAS) and International Financial Reporting Standard (IFRS) as well as related interpretations (SIC/IFRIC) are adopted by the EU in the form of regulations.
Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)
Related documents:
- 02.2012
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Use of options of the IAS Regulation by Member States
- 05.2009
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Evaluation of the Application of IFRS in the 2006 Financial Statements of EU Companies
- 04.2008
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Report on the operation of Regulation (EC) No 1606/2002 of 19 July 2002 on the application of international accounting standards
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with subsequent corrections regarding the use of the regulatory options in Finland and Lithuania (12 June 2008)
- 10.2007
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EU implementation of IFRS and the fair value directive (in 2005)
- 07.2007
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ARC Meeting excerpt: Consolidation rules under the 7th Directive and IFRS
- 11.2003
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Comments on the IAS Regulation and the Accounting Directives