Transcription of INTERNATIONAL ACCOUNTING STANDARDS
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INTERNATIONAL ACCOUNTING STANDARDS
INTERNATIONAL ACCOUNTING STANDARDS A CONSULTATION DOCUMENT ON THE POSSIBLE EXTENSION OF THE EUROPEAN REGULATON ON INTERNATIONAL ACCOUNTING STANDARDS 30 August 2002 URN 02/1158 INTERNATIONAL ACCOUNTING STANDARDS A CONSULTATION DOCUMENT ON THE POSSIBLE EXTENSION OF THE EUROPEAN REGULATON ON INTERNATIONAL ACCOUNTING STANDARDS 30 August 2002 Crown copyright CONTENTS PAGE NUMBER Section 1 - Summary and questions 1 5 Section 2 - How to Reply 6 Section 3 - Background 7 13 Section 4 - Analysis of options 14 24 ANNEXES A Regulation of the European Parliament and of the Council on the Application of INTERNATIONAL ACCOUNTING STANDARDS 25 33 B Explanatory note to the Regulation 34 36 C List of regulated markets in the EU 37 41 D Draft Regulatory Impact Assessment 42 49 E Cabi
International Accounting Standards (IAS). Future standards will be known as International Financial Reporting Standards. The Regulation only applies to the detailed accounting provisions; domestic law implementing the Accounting Directives where relevant will …
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