12/01/2006 (Agence Europe) - Regulation (EC) n°2106/2005 on IAS 39 standard “Financial instruments: accounting and measurement” has been published in the Official Journal L 337 of 22 December 2005. It amends Regulation (EC) n°1725/2003 adopting certain international accounting standards. Approved by the Commission in November 2005, it limits recourse to the “fair value” system (see EUROPE 9069).