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IFRS standards
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In accordance with European regulations, Bouygues has presented
IFRS-compliant consolidated financial statements since 1 January 2005.
The French stockmarket regulator AMF has emphasised the importance
of companies' financial communication during the transitional period.
To help the financial community to anticipate the effects of this
change, Bouygues made a statement in September 2004 indicating
the likely impact of the first-time application of IFRS.
There is no material impact on the balance sheet and income statement.
The impact has been limited by Bouygues' efforts over several years
to move towards IFRS, particularly initiatives to apply the "preferred
methods" defined by the French accounting standard-setter CNC.
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Notes
to the consolidated financial statements for the six months ended
30 June 2008 |
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