EC opinions on consolidated and separate statements
20 Feb 2007
At the 2 February 2007 meeting of the European Commission's Accounting Regulatory Committee, the Commission presented two final interpretive opinions dealing respectively with the meaning of 'annual accounts' and the possibility to issue annual accounts prepared in accordance with IFRS before consolidated ones.
Both relate to application of the requirements of IAS 27 Consolidated and Separate Financial Statements within the European Union:
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