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
Key
Hover over the blue highlighted
text to view the acronym meaning
Hover
over these icons for more information
Comments:
No Comments for this Article