Odfjell leverer "Transition to IFRS"

Odfjell leverer en skikkelig innføring i sin overgang til rapportering iht. IFRS. De starter med følgende redegjørelse:
1. General information
As from 2005 Norwegian public companies are subject to new
reporting standards introduced in the EU. The new standards are called International Financial Reporting Standards (IFRS). Odfjell has prepared the opening IFRS balance sheet as per 1.1.2004, the date of the transition to IFRS. The results for 2004 have been prepared in accordance with IFRS in order to be able to present comparable figures in 2005. There are still inherent uncertainties to how these standards should be interpreted and implemented. Odfjell has prepared this document based on the current understanding of IFRS. More...