Regulations adopting IAS

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)

• Latest legally binding consolidated text (as of 17.10.2008)
  Note: As the text of annexes in the Official Journal does not highlight the main principles (bold texts), please find the documents containing that differentiation.
  
• Consolidated text - non-legally binding (all languages) (as of 17.12.2008)
• Regulations adopting IAS
• Practical information
• Endorsement Status

For a non-legally binding consolidated English text of each standard and interpretation endorsed by the EU (prepared by Commission Staff) please see:

• Standards
• Interpretations

Related documents:

02.2012	Use of options of the IAS Regulation by Member States
05.2009	Evaluation of the Application of IFRS in the 2006 Financial Statements of EU Companies
04.2008	Report on the operation of Regulation (EC) No 1606/2002 of 19 July 2002 on the application of international accounting standards with subsequent corrections regarding the use of the regulatory options in Finland and Lithuania (12 June 2008)
10.2007	EU implementation of IFRS and the fair value directive (in 2005)
07.2007	ARC Meeting excerpt: Consolidation rules under the 7th Directive and IFRS
11.2003	Comments on the IAS Regulation and the Accounting Directives

Press:

See also:

• IAS/IFRS Standards and Interpretations