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CESR Final Technical Advice on Equivalence of Certain Third Country GAAP


This FERFAlert highlights the Final Technical Advice issued by CESR on July 5, 2005, on the equivalence of certain third country (Canadian, Japanese, and U.S.) GAAP, which would enable non-EU based companies with filings in the EU to continue filing in the specified third country GAAP, with certain additional disclosures of “significant differences” from IFRS. Additionally, this FERFAlert provides links to the Final SEC rules on Securities Offering Reform and disclosures by Shell Companies which were recently posted by the SEC.

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