Equivalence of third country GAAPs to IFRS as adopted by the EU: documents published in Official Journal | Practical Law
Commission Decision of 12 December 2008 on the use by third countries' issuers of securities of certain third country's national GAAPs and IFRS to prepare their consolidated financial statements and Commission Regulation 1289/2008 of 12 December 2008 amending Commission Regulation 809/2004 implementing Directive 2003/71/EC of the European Parliament and of the Council as regards elements related to prospectuses and advertisements.