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25 June 2004

Commission final mandate to CESR on IAS





The mandate focuses on a technical issue which is common to both the adoption of Level 2 Regulation implementing the Prospectus Directive and the Transparency Directive. It relates to the recognition of financial statements prepared in accordance with third country GAAP as being equivalent to those prepared in accordance with IAS/IFRS, as endorsed under the IAS Regulation.

Document


© European Commission


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