The Basis of the Endorsement Procedure for IFRS Accounting Standards
Briefing
16-05-2016
international Financial Reporting Standards (IFRS) are issued by an international private organisation, the International Accounting Standards Board (IASB). In order to become binding law in the EU, they must be ‘endorsed’ in a specific procedure prescribed in Article 3(1) and 6 Regulation No 1606/2002 and Articles 5a(1)-(4) and Articles 10-11 Council Decision 1999/468/EC, i.e. the ‘Regulatory Procedure with Scrutiny’. All standards and interpretations are adopted as Commission Regulations to have directly binding effect without the need for national implementation.
Briefing
Maidir leis an doiciméad seo
Saghas foilseacháin
Údar
Eochairfhocal
- AIRGEADAS
- AN tAONTAS EORPACH
- bliain airgeadais
- buiséad
- caighdeán idirnáisiúnta
- comhar idirinstitiúideach (AE)
- cumhachtaí na n-institiúidí (AE)
- cuntais náisiúnta
- cuntasaíocht
- cuntasaíocht
- córas cuntasaíochta caighdeánaithe
- EACNAMAÍOCHT
- GNÓ AGUS IOMAÍOCHT
- institiúidí an AE agus an tseirbhís shibhialta Eorpach
- margadh aonair
- teicneolaíocht agus rialacháin theicniúla
- TÁIRGEADH, TEICNEOLAÍOCHT AGUS TAIGHDE
- tógáil Eorpach