Running late
Compliance with the new International Financial Reporting Standards is likely to have a big effect on the volatility of oil, natural gas and utility companies’ reported earnings. Yet the sector has been slow to implement the IASB standards, finds James Ockenden
And the 2005 deadline is somewhat misleading. Companies will have to include2004 figures – and, under some jurisdictions, even 2003 figures – intheir 2005 reports. But Manfred Wiegand, global utilities
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