Since 1 January 2005 all European listed companies and their subsidiaries must prepare their consolidated financial statements under IFRS as adopted by the European Union.
With regard to unlisted companies in Europe, they may establish their consolidated financial statements under IFRS on option.
Beyond, and for separate financial statements, all other European companies are now changing their repository to gradually converge to IFRS.
This Code contains, as adopted at European level, all International Financial Reporting Standards, or IFRS, in a consolidated making clear all developments and legal changes.
This Code is designed for all practitioners of management, accounting and finance who wish to learn or apply these standards.
I – Introduction
II – The IFRS Standards
III – The IFRIC Interpretations
IV – IndexTable des matières complète