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EC 'effect studies' on IFRIC 14 and IAS 1

  • European Union (old) Image

18 Jun 2008

The European Commission has published 'effect studies' of the impact of two IASB pronouncements awaiting endorsement for use in Europe:

The Commission's effect studies relied, in turn, on effect studies undertaken by EFRAG. The Commission Services (EC staff) concluded that both pronouncements will have positive cost-benefits effects and that they should, therefore, be endorsed in the EU without delay.


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