Introductory Text
Article 1.Aim
Article 2.Definitions
Article 3.Adoption and use of international accounting standards
Article 4.Consolidated accounts of publicly traded companies
Article 5.Options in respect of annual accounts and of non publicly-traded companies
Article 6.Committee procedure
Article 7.Reporting and coordination
Article 8.Notification
Article 9.Transitional provisions
Article 10.Information and review
Article 11.Entry into force
Signature