The European Commission adopted a Regulation endorsing International Accounting Standards (IASs), including related interpretations (SICs), and therefore confirming the requirement for their compulsory use from 2005 under the terms of the general
IAS Regulation.
It includes all existing IASs and SICs, except for IASs 32 and 39 and related SICs 5, 16 and 17, which are not included because they are currently being revised by the International Accounting Standards Board (IASB)
Commission press release
© European Parliament
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