commiss regul ec decemb amend regul ec adopt intern account standard accord regul ec european parliament council ia ifric 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 decemb intern account standard board iasb publish revis intern account standard ia financi instrument disclosur present part iasb initi improv standard time compani adopt ia time revis ia iasb reconsid fundament approach contain ia establish basic principl classif instrument liabil equiti determin instrument classifi liabil equiti entiti term condit respect contract bilater discuss repres cooper world due request commiss iasb invit intern financi report interpret committe ifric develop interpret facilit applic revis ia final interpret ifric member share cooper entiti similar instrument publish final form novemb effect date applic interpret ia ifric consid endors european commiss iasb releas ifric interpret exist decommiss restor similar liabil interpret address account exist decommiss restor similar liabil fall scope ia properti plant equip recognis provis ia provis conting liabil conting asset consult technic expert field confirm revis ia financi instrument disclosur present ifric interpret exist decommiss restor similar liabil meet technic criteria adopt set articl regul ec requir conduc european public good regul ec amend measur provid regul accord opinion account regulatori committe adopt regul articl annex regul ec amend text intern account standard ia financi instrument disclosur present set annex regul insert text interpret ifric exist decommiss restor similar liabil set annex regul insert 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