EU Directives amended to allow IAS 39 compliance

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16 Nov 2001

The Parliament and Council of the European Union have amended the EU Directives to permit European companies to comply with IAS 39 and the Directives.

Click to Download the Amended Directives (PDF 118k). Under the revised directives, originated loans, held-to-maturity investments, and non-derivative/non-trading financial liabilities must be carried at amortised cost. We maintain a comprehensive European Resource Page documenting recent IAS-related events in Europe. We have just added to that page links to the Lists of Members of the new European Securities Committee and European Securities Regulators Committee.


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