Brussels, 16/11/2005 (Agence Europe) - On 15 November, the European Commission adopted a Regulation endorsing the amended International Accounting Standard (IAS) N° 39 on Financial Instruments: Recognition and Measurement, the “Fair Value Option”. The regulation was unanimously supported by Member States on the Accounting Regulatory Committee and by the European Parliament (see Europe 8992). Adoption is retroactive to 1st January 2005, so that companies will be able to apply the amended...