European Commission 29 September 2003, Commission Regulation (EC) No 1725/2003 of 29 September 2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance.)

Also known as

Commission Regulation (EC) No 1725/2003 of 29 September 2003 adopts, pursuant to Regulation (EC) No 1606/2002, all International Accounting Standards (IAS) in existence as of 14 September 2002, with the express exclusion of IAS 32 and IAS 39 and their related SIC interpretations, pending completion of ongoing improvement projects affecting those standards. The Regulation applies to publicly traded companies governed by Member State law that are required to prepare consolidated accounts in conformity with international accounting standards for financial years beginning on or after 1 January 2005. The adopted standards and Standing Interpretations Committee (SIC) interpretations, set out in the Annex, are binding in their entirety and directly applicable in all Member States.AI