See also documents in the following sections:
|26.10.2010||Public consultation on country-by-country reporting by multinational companies||22.12.2010|
|04.06.2010||Report on convergence between International Financial Reporting Standards (IFRS) and third country national Generally Accepted Accounting Principles (GAAPs)|
|24.04.2008||Report on the operation of Regulation (EC) No 1606/2002 of 19 July 2002 on the application of international accounting standards|
|22.04.2008||Report on convergence between International Financial Reporting Standards (IFRS) and third country national Generally Accepted Accounting Principles (GAAPs) and on the progress towards the elimination of reconciliation requirements that apply to Community issuers under the rules of these third countries|
|Mar 2008||Third report on governance developments in the IASB and IASCF|
|July 2007||First report on convergence between International Financial Reporting Standards (IFRS) and third country national Generally Accepted Accounting Principles (GAAPs)|
|Jul 2007||Second report on governance developments in the IASB and IASCF|
|Jan 2007||First report governance developments in the IASB and IASCF|
|Oct 2010||Report: 4th Company Law Directive and IFRS for SMEs|
|03.06.2010||EFRAG Compatibility Analysis: IFRS for SMEs and the EU Accounting Directives|
|Nov 2009||Study on administrative costs of the EU Accounting Law|
|2009||Evaluation of the Application of IFRS in the 2006 Financial Statements of EU Companies
The Commission Services present a report concerning the application of IFRS in EU in 2006. The Report has been ordered by the Commission Services and performed by Ineum Consulting.
Report is to provide the European Commission with a general analysis of application of IFRS in the EU in the 2006 accounting year so that the DG MARKT Services can follow the developments of consistent accounting for EU companies covered by the IAS Regulation, including any evolution compared to the first year of IFRS application (i.e. 2005). Any conclusions or comments in the Report are those of the contractor.
|Nov 2008||Accounting systems for small enterprises – Recommendations and good practices|
|Oct 2008||Evaluation of Thresholds for Micro-Entities|
|Oct 2007||EU implementation of IFRS and the fair value directive (in 2005)
The Commission Services today (18.10.2007) presented a report concerning the implementation of IFRS and the Fair value Directive in the EU in 2005. The report has been ordered by the Commission Services and performed by the Institute of Chartered Accountants in England and Wales (ICAEW). Any conclusions or comments in the study are those of the contractor.
The purpose of the report is to stimulate a broad discussion of the results of the first year of application of IFRS in the EU as well as implementation of the fair value directive. The report should - along with information from other sources - provide background information for the Commission report to Council and Parliament about the functioning of the IAS Regulation 2002/1606. This report is currently under preparation and will be sent to the Council and Parliament before the end of 2007.
|Jul 2007||Study on administrative costs of the EU Company Law Acquis|
|Dec 2005||Report on impacts of raised thresholds defining SMEs 2005|
|Jan 2000||Implementation of the Fourth Directive on the annual accounts of certain types of companies (As per 1 January 1998)|
|Implementation of the Seventh Directive on consolidated accounts (As per 1 January 1998)
The reports have been prepared by an international accounting firm on a contract from the Commission. Although there is a large number of smaller implementation problems, in general the Directives have been reasonably well implemented by Member States. Furthermore, the reports will give readers a useful overview of accounting rules and practices in Europe.