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Text of EU International Accounting Standards now available online
Thread poster: RobinB
RobinB  Identity Verified
Germany
Local time: 05:16
German to English
Oct 15, 2003

The text of the International Accounting Standards (IASs) officially adopted by the EU under Regulation (EC) 1725/2003 is now available online (PDF files) at the Commission's website. It does not include IAS 32, IAS 39 and related SICs, whose adoption by the EU has been delayed.

The English file is at:

http://europa.eu.int/eur-lex/en/archive/2003/l_26120031013en.html

You can branch from that page to the other languages:
Danish
Dutch
Finnish
French
German
Greek
Italian
Portuguese
Spanish
Swedish

All listed EU companies are required to use the IASs for their consolidated financial reporting for periods commencing on or after 1 January 2005 (with the exception of companies with a dual listing in the US, which have a further two-year transitional period).

Robin


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nicolett  Identity Verified
Local time: 05:16
German to Italian
+ ...
thanks!!! download: Oct 16, 2003

http://europa.eu.int/eur-lex/pri/en/oj/dat/2003/l_261/l_26120031013en00010420.pdf

[Edited at 2003-10-16 06:53]


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lenkl
Local time: 05:16
French to English
Great! Oct 16, 2003

Good news. At 420 pages, this is a lot to chew on, but may settle a number of translating disputes. It is interesting to note how many of the English terms come from the US rather than the UK (financial statements, not accounts; revenue, not turnover, etc.)
An interesting discussion of the IAS can be found at http://www.sft.fr/Dossiers/actesrochelle/4IASs.pdf
More stuff on financial accounting at the same site, for French>English translators:
http://www.sft.fr/Dossiers/index.html

[Edited at 2003-10-16 15:47]

[Edited at 2003-10-16 15:48]


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RobinB  Identity Verified
Germany
Local time: 05:16
German to English
TOPIC STARTER
A lot to chew on, but also a mine of terminology Oct 21, 2003

I wonder what translating disputes you're referring to. Anything in particular?

I think you'll find that the English terms come from all over the place. Some standards are based on the equivalent FASs, others were developed in the UK, Canada or European countries. So the English terminology is fairly varied, although I hope by now consistent across the Standards. Note, though, that the IASB itself has standardised on "s" form British English.

Glad you liked my IAS presentation at La Rochelle!

Robin


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