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01 April 2001

Contact Committee’s Report on IAS Conformity




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Examination of the conformity between IAS 1 to IAS 41 and the European Accounting Directives

The objective of the analysis reported in this document is to determine whether and to what extent conflicts between the IAS and the Accounting Directives exist and require to be resolved, so that European companies wishing to apply IAS in their consolidated accounts can do so without conflicting with European legislation.

© European Commission


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