- Anguilla
- Antigua
- Argentina
- Aruba, Bonaire, Curacao and St. Maarten
- Belize
- Bahamas
- Bolivia
- Brazil
- British Virgin Islands
- Canada LLP
- Canada RCGT
- Cayman Islands
- Chile
- Colombia
- Costa Rica
- Dominica
- Dominican Republic
- Ecuador
- El Salvador
- Grenada
- Haiti
- Honduras
- Jamaica
- Mexico
- Montserrat
- Nicaragua
- Panama
- Paraguay
- Peru
- Puerto Rico
- St Kitts
- St Lucia
- St Vincent and the Grenadines
- Trinidad & Tobago
- United States
- Uruguay
- Venezuela
- Albania
- Armenia
- Austria
- Azerbaijan
- Belarus
- Belgium
- Bosnia and Herzegovina
- Bulgaria
- Channel Islands
- Croatia
- Cyprus
- Czech Republic
- Denmark
- Estonia
- Finland
- France
- Georgia
- Germany
- Gibraltar
- Greece
- Hungary
- Iceland
- Ireland
- Isle of Man
- Israel
- Italy - Bernoni
- Italy - Ria
- Kazakhstan
- Kosovo
- Kyrgyzstan
- Latvia
- Liechtenstein
- Lithuania
- Luxembourg
- Macedonia
- Malta
- Moldova
- Monaco
- Netherlands
- Northern Ireland
- Norway
- Poland
- Portugal
- Romania
- Russia
- Serbia
- Slovak Republic
- Slovenia
- Spain
- Sweden
- Switzerland
- Tajikistan
- Turkey
- Ukraine
- UK
- Uzbekistan
The Commission is evaluating the Regulation 1606/2002 ("the IAS Regulation") to assess:
- IFRS's actual effects
- how far they have met the IAS Regulation's initial objectives
- whether these goals are still relevant
- any areas for improvement
As part of this evaluation process the European Commission is holding a public consultation to seek views from all interested parties on their experience of the IAS Regulation.
Included within our comments we say:
- in our view the Regulation's objectives remain equally valid today
- we believe the IAS regulation has been a very significant catalyst for the growing use of IFRS around the world
- we generally support the current scope of the IAS regulation
Also appears under...