ARC will consider endorsement of IFRIC 2

  • European Union (old) Image

03 Feb 2005

The Accounting Regulatory Committee, which advises the European Commission on endorsement of IFRSs for use in Europe, will meet in Brussels in 25 February 2005 to consider, among other matters, a formal vote on whether to recommend IFRIC 2 Members' Shares in Co-operative Entities and Similar Instruments for use in Europe.

Additional agenda items include discussion of IFRIC 3 Emission Rights; date of application of new standards and interpretations; the full fair value option and interest rate margin hedging under IAS 39; the IASCF constitution review; IASs/IFRSs translation arrangements for 2005; and the distribution of profits under a 'fair value regime'. Click to download:

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