ARC: Working Document on IAS 39

07 September 2004

The Commission published a working document of the Accounting Regulatory Committee (ARC) on IAS 39. According to Article 6 of the IAS Regulation, the Commission shall be assisted by an Accounting Regulatory Committee (ARC) composed of representatives of the Member States (the political level of the endorsement process). The Commission shall submit draft implementing measures concerning international accounting standards to the ARC for its opinion.

Working Document
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