13/12/2004 (Agence Europe) - Regulation (EC) No.2086/2004 that makes the international accounting system IAS 39 enter into force, appeared in Official Journal L 363 on 9 December 2004. It inserts this standard into the annexe of the regulation (EC) No.1725/2003 for the adoption of certain international accounting standards, with the exception of certain of its provisions on the option of fair value and accounting cover (EUROPE 20 November 2004). It is applicable from 1st January 2005.