Following the entry into force on 11 September 2002 of the Regulation on International Accounting Standards the next step towards the application of
IAS by listed companies in the EU from 2005 onwards is the endorsement of those
IAS already in existence. This was envisaged to occur before the end of 2002 and must be based on high quality translations. Such translations will, however, only be available early in 2003.
Commission Press Release
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