Brussels, 07/01/2005 (Agence Europe) - Regulations (EC) No 2236/2004, No 2237/2004 and No 2238/2004 amending Regulation (EC) No 1725/2003 on the adoption of certain International Accounting Standards (IAS) were published in the Official Journals L 392, L 393 and L 394 of 31 December 2004 respectively.
The first Regulation (EC) No 2236/2004 inserts the International Financial Reporting Standard IFRS 4 “Insurance contracts”, replaces standards IAS 22 and 35 with standards IFRS 3...