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New IAS requirements require broad changes, but also create an opportunity to add value by implementing an integrated financial reporting system.
Mandated by the European Commission in 2002 to build a strong financial Europe, International Accounting Standards (IAS) call for common accounting principles and methods to be implemented for consolidated accounts by 2005 for most European-listed companies. Exceptions are few and their deadline is earlier. Companies quoted on Next Prime and Next Economy indexes of the Euronext market must implement IAS by 2004.
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