Commission presents its draft proposal for postponement of the equivalence decision between IFRS and US GAAP, Japanese GAAP and Canadian GAAP for two years. The final decision is subject to approval of the EU Member States and the European Parliament.
Article 1 of that draft proposal: „An issuer whose registered office is in a third country and which uses the Generally Accepted Accounting Principles of the United States of America, Japan or Canada, shall be allowed to continue using such Generally Accepted Accounting Principles until 31 December 2008.“
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