This excerpt taken from the LUX 20-F filed Jun 28, 2006.
Reporting Accounting Changes in Interim Financial Statements. SFAS 154 requires retroactive application to prior periods financial statements of changes in accounting principles unless it is impracticable to do so. SFAS 154 is effective for accounting changes and corrections of errors made in fiscal years beginning after December 15, 2005.
In June 2005, the Emerging Issues Task Force (EITF) reached a consensus on Issue No. 05-6,