This Regulation has as its objective the adoption and use of international accounting standards in the Community with a view to harmonising the financial information presented by the companies referred to in Article 4 in order to ensure a high degree of transparency and comparability of financial statements and hence an efficient functioning of the Community capital market and of the Internal Market.
Version status: Entered into force | Document consolidation status: Updated to reflect all known changes
Version date: 14 September 2002 - onwards