United Kingdom: From 2005, Scottish & Newcastle will prepare consolidated accounts in line with IFRS
Scottish & Newcastle (S&N) announced on April 26 that it has completed preparations to adopt International Financial Reporting Standards (IFRS). From 2005, S&N will prepare consolidated accounts in line with IFRS. The first results produced under IFRS will be for the 6 months to June 2005 and the first set of financial statements will be for the 12 months to 31 December 2005.
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