IFRS should be phased in 2004
IFRS should be phased in 2004
- 2004
- RICS Brussels Briefing 19 January 2004 (1) .
New guidelines recommend that national regulators require companies in the EU to phase in the use of international financial reporting standards during 2004. The guidelines published by the Committee of European Securities Regulators (CESR) require companies to restate their accounts for 2004 so as to make comparisons with 2005. CESR guidelines available at http://www.europefesco.org/v2/default.asp.
INTERNATIONAL FINANCIAL REPORTING STANDARDS
COMMITTEE OF EUROPEAN SECURITIES REGULATORS
GUIDELINES
FINANCIAL ACCOUNTING
LISTED COMPANIES
INTERNATIONAL ACCOUNTING STANDARDS
EC REGULATIONS
New guidelines recommend that national regulators require companies in the EU to phase in the use of international financial reporting standards during 2004. The guidelines published by the Committee of European Securities Regulators (CESR) require companies to restate their accounts for 2004 so as to make comparisons with 2005. CESR guidelines available at http://www.europefesco.org/v2/default.asp.
INTERNATIONAL FINANCIAL REPORTING STANDARDS
COMMITTEE OF EUROPEAN SECURITIES REGULATORS
GUIDELINES
FINANCIAL ACCOUNTING
LISTED COMPANIES
INTERNATIONAL ACCOUNTING STANDARDS
EC REGULATIONS