International Accounting Standards Update - September 2003

After a period of calm, several announcements by the UK Department of Trade and Industry in July 2003 put International Accounting Standards firmly on the agenda for many companies. This Solomon Hare digest summarises the main implications. UK standards and other company reporting issues are covered in a separate digest.

(a) Application of IAS to UK companies
In June 2002, EU Member States adopted the Regulation on the Application of International Accounting Standards (the 'IAS Regulation').

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