| 000 | 01090cam a2200253 4500 | ||
|---|---|---|---|
| 001 | WB4003-12 | ||
| 008 | 040120n2004 000 0 eng u | ||
| 035 | _a(Sirsi) u124874 | ||
| 245 | _aIFRS should be phased in 2004 | ||
| 260 | _c2004 | ||
| 490 |
_aRICS Brussels Briefing _v 19 January 2004 (1) |
||
| 520 | _aNew 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. | ||
| 590 | _aWB | ||
| 590 | _aWB | ||
| 650 | _aINTERNATIONAL FINANCIAL REPORTING STANDARDS | ||
| 650 | _aCOMMITTEE OF EUROPEAN SECURITIES REGULATORS | ||
| 650 | _aGUIDELINES | ||
| 650 | _aFINANCIAL ACCOUNTING | ||
| 650 | _aLISTED COMPANIES | ||
| 650 | _aINTERNATIONAL ACCOUNTING STANDARDS | ||
| 650 | _aEC REGULATIONS | ||
| 690 | _aFINANCE | ||
| 942 | _n0 | ||
| 999 |
_c116949 _d116949 |
||