Results of meeting of the Accounting Regulatory Committee

20 October 2004

The Accounting Regulatory Committee published the summary of its last meeting taken place on 1 October 2004. Discussions centred on IAS 39. A qualified majority voted in favour of the draft Commission Regulation proposing the endorsement of IAS 39 with the exception of certain provisions on the use of the fair value option and certain provisions relating to hedge accounting.

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