IAS Regulation
EC Regulation on the application of International Accounting Standards (EC/1606/2002). The IAS Regulation came into force on 12 September 2002. It requires that, for financial years starting on or after 1 January 2005, publicly traded companies governed by the law of an EU member state must, with certain transitional exceptions, prepare their consolidated financial statements in conformity with adopted International Financial Reporting Standards (IFRS).

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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  • International Accounting Standards (IAS) Regulation — EC Regulation on the application of International Accounting Standards (EC/1606/2002). The IAS Regulation came into force on 12 September 2002. It requires that, for financial years starting on or after 1 January 2005, publicly traded companies… …   Law dictionary

  • International Accounting Standards Regulation — EC Regulation on the application of International Accounting Standards (EC/1606/2002). The IAS Regulation came into force on 12 September 2002. It requires that, for financial years starting on or after 1 January 2005, publicly traded companies… …   Law dictionary

  • International Financial Reporting Standard — (IFRS) an internationally recognised public sector accounting standard. The UK government is currently considering when to give effect to the IFRS, with the scheduled date for adoption being 1 January 2010. Related links accounting period …   Law dictionary

  • International Financial Reporting Standards — International Financial Reporting Standard (IFRS) an internationally recognised public sector accounting standard. The UK government is currently considering when to give effect to the IFRS, with the scheduled date for adoption being 1 January… …   Law dictionary

  • IFRS — International Financial Reporting Standard (IFRS) an internationally recognised public sector accounting standard. The UK government is currently considering when to give effect to the IFRS, with the scheduled date for adoption being 1 January… …   Law dictionary

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