commiss regul ec decemb amend regul ec adopt intern account standard accord regul ec european parliament council iass ifr iass no 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 decemb intern account standard board iasb publish revis intern account standard gave notic withdraw ia inform reflect effect chang price purpos revis improv qualiti consist bodi exist intern account standard iass gener object improv project reduc elimin altern redund conflict standard deal converg issu make improv structur exist iass iasb decid incorpor exist interpret improv standard order increas transpar consist make standard comprehens consult technic expert field confirm revis iass meet technic criteria adopt set articl regul ec requir conduc european public good adopt standard improv project 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 standard interpret committe sic no adopt standard interpret standard interpret committe sic no supersed regul ec amend measur provid regul accord opinion account regulatori committe adopt regul articl annex regul ec amend intern account standard iass no replac text set annex regul ia sic no delet adopt ia impli consequ amend ia no order ensur consist intern account standard adopt ia impli consequ amend ia ia order ensur consist intern account standard adopt ia impli consequ amend ifr ia no sic no order ensur consist intern account standard adopt ia impli consequ amend ia no order ensur consist intern account standard adopt ia impli consequ amend ifr ia no sic no order ensur consist intern account standard adopt ia impli consequ amend ifr ia no sic order ensur consist intern account standard adopt ia impli consequ amend ia order ensur consist intern account standard adopt ia impli consequ amend ia sic order ensur consist intern account standard adopt ia impli consequ amend sic 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 annex annex annex annex annex annex annex annex annex annex