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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
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This revised International
Accounting Standard supersedes IAS 11, accounting for
construction contracts, approved by the Board in 1978. The
revised Standard became effective for financial statements
covering periods beginning on or after 1 January 1995.
In May 1999, IAS 10 (revised
1999), events after the balance sheet date, amended paragraph
45. The amended text becomes effective when IAS 10 (revised
1999) becomes effective, i.e. for annual financial statements
covering periods beginning on or after 1 January 2000.
The standards, which have been
set in bold italic type, should be read in the context of the
background material and implementation guidance in this
Standard, and in the context of the "Preface to
International Accounting Standards". International
Accounting Standards are not intended to apply to immaterial
items (see paragraph 12 of the Preface).
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