000			01305cam a2200205 4500
001			WB3924-08
008			030626n2003 000 0 eng u
035			_a(Sirsi) u122768
245			_aNew guidance on international accounting standards
260			_c2003
490			_aInternational Accounting Standards Board Press Release _v 19 June 2003 (3)
520			_aThe International Accounting Standards Board (IASB) has published guidance on how companies should move towards adoption of its standards. Most listed companies in the EU must use these instead of their home country reporting rules from 2005. Companies that issue financial statements for the fiscal year ending December 2005 under the IASB's standards will also have to restate their accounts for 2004 because of the need for comparative information. Companies with US share listings could also have to restate their accounts for 2003 because US regulators require two years of comparative information. Information on ordering a copy is available on the IASB website http://www.iasc.org.uk.
590			_aWB
650			_aINTERNATIONAL ACCOUNTING STANDARDS
650			_aLISTED COMPANIES
650			_aEUROPEAN UNION
650			_aFINANCIAL ACCOUNTING
690			_aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT
942			_n0
999			_c72942 _d72942