EU publishes endorsed IFRSs

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05 Jan 2005

The European Union has published Commission Regulations in the Official Journal of the European Union on 31 December 2004, thereby formally making certain improved IASs and new IFRSs part of European law.

The regulations are:

 

  • Commission Regulation (EC) No 2238/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain IFRSs (the ones revised in the IASB's Improvements Project) in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IASs IFRS 1, IASs Nos 1 to 10, 12 to 17, 19 to 24, 27 to 38, 40 and 41 and SIC Nos 1 to 7, 11 to 14, 18 to 27, and 30 to 33. The regulation includes the Full Text of the Following Standards (PDF 1,410k): IASs 1, 2, 8, 10, 16, 17, 21, 24, 27, 28, 31, 33, and 40.
  • Commission Regulation (EC) No 2237/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain IFRSs in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IAS No 32 and IFRIC 1. The regulation includes the Full Text of the Following Standard and Interpretation (PDF 323k): IAS 32 and IFRIC 1.
  • Commission Regulation (EC) No 2236/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain IFRSs in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standards (IFRSs) Nos 1, 3 to 5, International Accounting Standards (IASs) Nos 1, 10, 12, 14, 16 to 19, 22, 27, 28, 31 to 41 and the SIC Nos 9, 22, 28 and 32. The regulation includes the Full Text of the following Standards and Interpretations (PDF 1,028k): IFRSs 3, 4, and 5 and IASs 36 and 38.

Please note that 'full text' means the body of the standard and does not include the introduction, implementation guidance, or basis for conclusions.

Here is the Link to Standards and Interpretations Previously Adopted by the EC. All of the standards and interpretations are available in all of the official EU languages in the Official Journal.

 

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