commiss regul ec decemb amend regul ec adopt intern account standard accord regul ec european parliament council intern financi report standard ifrss no intern account standard iass no interpret standard interpret committe sic no text eea relev commiss european commun regard treati establish european commun regard regul ec european parliament council juli applic intern account standard articl thereof commiss regul ec intern standard interpret extant septemb adopt march intern account standard board iasb publish standard intern financi report standard ifrss no revis standard iass no consequenti standard complet quot stabl platform quot set standard list commun compani appli consolid account januari onward gener object improv qualiti intern account standard iass increas converg account standard world consult technic expert field confirm ifrss revis iass meet technic criteria adopt set articl regul ec requir conduc european public good adopt ia impli consequ amend ia adopt regul ec order ensur consist account standard concern adopt ifr impli consequ amend intern account standard interpret order ensur consist intern account standard consequenti amend affect intern financi report standard ifr intern account standard iass no interpret issu standard interpret committe sic addit adopt ifr make redund intern account standard ia interpret issu standard interpret committe sic no replac adopt ifr lead replac ia regul ec amend measur provid regul accord opinion account regulatori committe adopt regul articl annex regul ec amend intern account standard ia interpret standard interpret committe sic no replac intern financi report standard ifr busi combin set annex regul ifr no insur contract insert set annex regul ia replac ifr current asset held sale discontinu oper set annex regul iass no replac iass no set annex regul adopt ifr impli consequ amend ifr iass sic order ensur consist account standard adopt ifr impli consequ amend ifr iass order ensur consist intern account standard adopt ifr impli consequ amend ifr ifr iass order ensur consist intern account standard articl regul enter forc dai public offici journal european union appli januari latest regul bind entireti directli applic member state brussel decemb commiss charli mccreevi member commiss oj oj regul amend regul ec oj annex annex annex annex annex annex annex annex annex annex annex annex annex annex annex annex annex