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 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.

Look at other dictionaries:

  • 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 Accounting Standards Board — The International Accounting Standards Board (IASB) founded on April 1, 2001 is the successor of the International Accounting Standards Committee (IASC) founded in June 1973 in London. It is responsible for developing the International Financial… …   Wikipedia

  • 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 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

  • 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

  • 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

  • South-East Europe Regional Energy Market — The South East Europe Regional Energy Market (SEEREM) became part of the EU’s wider internal energy market on 25 October 2005 by the creation of the common European Energy Community in the framework of Stability Pact for South Eastern… …   Wikipedia

  • Athens Memorandum — The Athens Memorandum is a commitment by some nations of Europe, including those of the European Union, to undertake greater co operation in energy related matters. Under the memorandum, participating countries have committed to undertake the… …   Wikipedia

  • Konzernabschluss — Ein Konzernabschluss ist ein Jahresabschluss oder Zwischenabschluss eines Konzerns.[1] Indem er die Vermögens , Finanz und Ertragslage eines Konzerns darstellt, soll er sowohl den Angehörigen des Konzerns als auch externen Adressaten zur… …   Deutsch Wikipedia

  • Hedge (finance) — For other uses, see Hedge (disambiguation). Finance Financial markets …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”