This question concerns the implications of an IAS regulation specifically directed at consolidated accounts
and a significant attraction of a common tax base consolidation.
But I only have to worry about dual Gaap reporting for consolidated accounts
during the changeover period, don't I?
The draft Directive would replace Directive 84/253/EEC on statutory audits and amend Directives 78/660/EEC and 83/349/EEC on annual accounts of companies and consolidated accounts
of groups of companies.
This tender provides for the appointment of two co-auditors to jointly operate the certification of annual and consolidated accounts
of EPML and endowment of the Louvre (FDML).
The amounts provisioned by EDF Group in its 2014 consolidated accounts
are underpinned by this benchmark cost.
The IAS Regulation that came into force on September 11, 2002 requires listed companies, including banks and insurance companies, to prepare their consolidated accounts
in accordance with endorsed International Accounting Standards (IAS) from January 1, 2005 onwards.
Internal Market Commissioner Frits Bolkestein said: "Adoption by the Commission of this Regulation, endorsing most of the existing International Accounting Standards and publishing them in the EU's official languages, will help the 7,000 or so listed EU companies affected to get ready for 2005, when their consolidated accounts
will have to be in line with IAS.
The entire acquisition rate in the consolidated accounts
The changes to the 4th and 7th Company Law Directives will affect the lay-out, valuation and reporting of annual accounts of conventional companies and the consolidated accounts
of groups of companies (78/660/EEC and 83/349/EEC), as well as the Annual Accounts of Insurance Companies Directive 91/674/EEC.
Contract notice: Statutory audit services and legal certification of individual and consolidated accounts
for the national office of forests.