Smith, Heidi Helette - 2005
European Union (EU). Theaccounting standards that were accepted, are the International Financial ReportingStandards (IFRS …) (previously known as International Accounting Standards (IAS)).The regulation further determined that the effective date of this … required compliancewith IFRS was 1 January 2005. At the time when the regulation was accepted, mostcompanies that were listed …
