Use of Options within the Accounting Directives

The European Commission services have published a report on the responses received to the consultation of accounting regulatory committee members on the use of options within the European Accounting Directives. This report provides an update on the extent to which certain options included within the Accounting Directives have been incorporated into the law of the Member States and EEA countries.

The report summarizes the responses to a questionnaire distributed to the representatives in the Accounting Regulatory Committee (ARC) in 2010. It includes responses fr om all 27 Member States, as well as Norway, and the responses are accurate as at 1 July 2010. Wh ere Member States gave explanations on how options have been incorporated into national law, they are also provided.

Please click for access to the report (PDF 816k, link to EC website).