International Accounting Standards Regulation
- International Accounting Standards Regulation
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EC Regulation on the application of International Accounting Standards (EC/1606/2002). The IAS Regulation came into force on 12 September 2002. It requires that, for financial years starting on or after 1 January 2005, publicly traded companies governed by the law of an EU member state must, with certain transitional exceptions, prepare their consolidated financial statements in conformity with adopted International Financial Reporting Standards (IFRS).
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