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Investor Relations
Pursuant to IAS Regulation (EC 1606/2002), since January 1, 2005, Italcementi Group has commenced reporting its consolidated financial statements in accordance with  the criteria set forth in the international accounting standards IAS/IFRS, which - inter alia - entail provide for the publication of a comparative (reconciled) financial statement for 2004 drawn up using the new criteria.
Therefore, the first quarter 2005 report includes a reconciliation statement, as required under IFRS 1, of the starting and ending shareholders’ equity in the 2004 financial year, as well as the 2004 results and the relevant adjustments made to the cash flow statement, in comparison to the figures expressed using the previous standards.
In the transition period to the new  standards, the Group has decided to adopt in advance the IFRS 2 standard (share-based payments) and to  prepare the 2004 comparative financial statements  without applying standard IAS 32 (Financial Instruments: Disclosure and Presentation) and IAS 39 (Financial Instruments: Recognition and Measurement). The Group will adopt these standards, as endorsed by the European Union, starting as of January 1, 2005.


 First Time Adoption
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Last update 26/10/2007 16:05:59  UTC