Financial management
Accounting framework
| EU accounting rules |
The European Union accounting rules are based on the International Public Sector Accounting Standards (IPSAS). These rules are applicable to all entities consolidated in the European Union’s annual accounts. The current rules in force are presented below:
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Rule
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Early Warning System
Early Warning System – identifies bodies and individuals representing financial and other risks to the EU, so the Commission can take precautionary measures.
| Décision |
Commission Decision on the Early Warning System (EWS) |
| C(2004)193 |
de en fr |
| Annex |
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Press release |
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| Description |
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| Authorising officers and executive agencies |
Commission Decision on the Early Warning System for the use of authorising officers of the Commission and the executive agencies |
| Official Journal L344 of 20.12.2008 |
bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv |
| Annex |
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Press release |
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| Description |
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Central exclusion database
Central Exclusion Database – database of all bodies and individuals excluded from EU funding for various reasons:insolvent entities, final court judgements for fraud, corruption, decisions of a contracting authority for grave professional misconduct, conflict of interest.
| Regulation |
Commission Regulation (EC, Euratom) on the central exclusion database |
| Official Journal L344 of 20.12.2008 |
bg cs da de et el en es fr it lv lt hu mt nl pl pt ro sk sl fi sv |
| Annex |
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Press release |
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| Description |
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Streamlining financial rules
| Streamlining financial rules and accelerating budget implementation |
Communication from Mrs Grybauskaite in agreement with the President to the Commission: Streamlining financial rules and accelerating budget implementation to help economic recovery |
| SEC(2009) 477 final of 8/04/2009 |
de en fr |
| Annex |
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Press release |
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| Description |
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