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Summary of ARC meeting 25 February 2005 is available

  • European Union (old) Image

04 Apr 2005

The European Commission has released the summary record (notes) from the meeting of the Accounting Regulatory Committee on 25 February 2005. At that meeting, among other things, the ARC endorsed IFRIC 2 for use in Europe; received a report from IASC Foundation Chairman Paul Volcker on the IASCF's current constitution review and discussed the Commission's draft comment letter; discussed the date of application of new and revised IFRSs and interpretations in Europe; and heard reports about IFRIC 3, the fair value option, and interest rate margin hedging.

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