The IFRS conundrum

Firms with a public listing in the EU need to adhere to complex accounting standards on financial instruments. Michiel Mannaerts and Pieter Veuger look at the latest implications for energy companies

Since January 1, 2005 all companies with a public listing in the European Union (EU) have been required to adhere to International Financial Reporting Standards (IFRS) (previously known as International Accounting Standards (IAS)) with respect to publication of their financial statements. This includes the standards on financial instruments, covered in IAS 32, which deals with financial statement presentation and disclosures, and IAS 39, which deals with accounting recognition and measurement

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