Use of IFRSs in the separate company financial statements of listed companies:
- 13 countries will permit: DK*, FI, DE**, IE, LU, NL, PT***, UK, NO, IS, LI, HU**, PL*required after 2009; **statutory accounts that conform to national GAAP are also required; ***except banks
- 9 countries will require: GR, IT*, CZ, CY, EE, LT, MT, SQ, SI*except insurance
- 5 countries will prohibit: AT, FR, ES, SE, LV
- 1 country undecided: BE
Use of IFRSs in the consolidated statements of unlisted companies:
- 24 countries will permit: AT, BE, DK, FI, FR, DE, GR, IT*, IE, LU, NL, PT, ES, SE, UK, NO, IS, LI, CZ, CY, EE, HU, PL, SI
*except small
- 6 countries will require: LV*, LT*, MT, PL*, SQ, SI**for banks only
- 2 countries will prohibit: LV*, LT**for other than banks
Defer IFRSs to 2007 for companies with only listed debt securities:
- 13 countries will defer: AT, BE, DK*, FI, FR, DE, LU, ES*, SE, NO, IS, HU, PL*no deferral for banks
- 15 countries will not defer: all others
Defer IFRSs to 2007 for companies listed overseas using a non-EU GAAP:
- 6 countries will defer: AT, BE, DE, LU, NO, IS
- 22 countries will not defer: all others
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