translate English to French: First-time adoption of International Financial Reporting Standards has been created to replace SIC 8, which imposed very cumbersome and very strict conditions on companies that preferred IAS to generally accepted national accounting standards. It takes into account the needs of EU listed companies that will be introducing IAS for the first time from January 2005.
Règlement (CE) n° 2086/2004 de la Commission du 19 novembre 2004 modifiant le règlement (CE) n° 1725/2003 portant adoption de certaines normes comptables internationales conformément au règlement (CE) n° 1606/2002 du Parlement européen et du Conseil, pour ce qui concerne l'insertion de l'IAS 39 [Journal officiel L 363 du 9.12.2004].