Useful links
French unlisted companies may now publih their consolidated accounts in IFRS
You will find the corresponding text (in French) via the following link: lien.
Other links
Other links
IASPlus
IASPlushttp://www.iasplus.com/index.htm
Introduction
Here are links to other websites which also deal with the new IAS/IFRS standards.
General documentation introduction
General documentation
Unlisted companies may publish their consolidated accounts in IFRS
In France, unlisted companies may publish their consolidated accounts in IFRS:amendment of the French Code of Commerce in the edict 2004-1382:
http://www.legifrance.gouv.fr/WAspad/UnDocument?base=LEGI&nod=AMXXXXXXXXX1X233L024AXAB
IFRS 1 standard
IFRS 1 standard:
http://europa.eu.int/eur-lex/lex/LexUriServ/LexUriServ.do?uri=CELEX:32004R0707:EN:HTML
The Commission adopts IAS 39
The European Commission adopts IAS 39:http://europa.eu.int/comm/internal_market/accounting/ias_en.htm
Publication of IAS at the EU’s official journal
Publication of IAS at the European Union’s official journal:http://europa.eu.int/comm/internal_market/accounting/ias_en.htm
European regulations and advice
European regulations and advice:http://europa.eu.int/comm/internal_market/accounting/ias_en.htm
Institutions introduction
Regulatory bodies
International Accounting Standards Board (IASB)
International Accounting Standards Board:http://www.iasb.org
Conseil National de la Comptabilité
Conseil National de la Comptabilité (French accounting standard-setter):http://www.finances.gouv.fr/CNCompta/
Compagnie Nationale des Commissaires aux Comptes (CNCC)
Compagnie Nationale des Commissaires aux Comptes (French statutory auditors’ governing body):http://www.cncc.fr/
FASB (US accounting standard-setter)
FASB, US accounting standard-setter:http://www.fasb.org
Conseil Supérieur de l’Ordre des Experts-Comptables (CSOEC)
Conseil Supérieur de l’Ordre des Experts-Comptables - French Chartered Accountants Governing body:http://experts-comptables.org
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