Commission Regulation (EC) No 2084/2004 of 19 November 2004

The Commission Regulation (EC) No 2084/2004 of 19 November 2004, published in the Official Journal of the European Union L363 on 9 December 2004, adopts IAS 39 Financial Instruments: Recognition and Measurement with the exception of the provisions on the use of the fair value option and certain provisions relating to hedge accounting.