International Financial Reporting Standards (IFRS) will have to be used by listed companies in the EU by 2005. It is a distinct possibility that IFRS will come to be used as the standards of choice, by all major European companies.
Therefore a clear system for Enforcement of these standards must now be considered for Europe.
The scope of FEE’s new discussion paper is wide and it concerns an issue central to the creation of an integrated European Capital Market. The paper will be of interest to those concerned with financial reporting standards and the creation of an integrated European Capital Market.
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