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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 reformatted
International Accounting Standard supersedes the Standard
originally approved by the Board in June 1990. It is
presented in the revised format adopted for International
Accounting Standards in 1991 onwards. No substantive
changes have been made to the original approved text.
Certain terminology has been changed to bring it into line
with current IASC practice.
In 1998, paragraphs 24 and 25 of
IAS 30 were amended. The amendments replace references to IAS
25, accounting for investments, by references to IAS 39,
financial instruments: recognition and measurement.
In 1999, paragraphs 26, 27, 50
and 51 of IAS 30 were amended. These amendments replace
references to IAS 10, contingencies and events occurring after
the balance sheet date, by references to IAS 37, provisions,
contingent liabilities and contingent assets, and conform the
terminology used to that in IAS 37.
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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