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21 June 2013

欧州委員会、EU(欧州連合)域内におけるIFRS(国際財務報告基準)導入の影響調査への参加募集、受付は9月13日まで


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The Commission published a call for tender, '10 years after the take-off: Taking stock of and assessing the effects of using international financial reporting standards (IFRSs) in the EU'. The deadline for receipt of tenders or requests to participate is 13 September, 2013.


The subject matter of the contract is to provide the European Commission with a general analysis of the impacts of 8 years of use of international financial reporting standards (IFRSs) in the EU for preparers and users of financial statements from the private sector.

The study will include an overall assessment of whether the Regulation 1606/2002 of the European Parliament and the Council ('IAS Regulation') has met the two-fold initial objectives of ensuring a high degree of transparency and comparability of the financial statements of European companies and an efficient functioning of the market, in comparison with the situation before IFRS implementation in 2005.

It will also include a cost-benefit analysis and an assessment and analysis of the benefits and drawbacks brought by the IAS Regulation for different stakeholder groups.The study will support DG MARKT's objective to proceed with the evaluation of the IAS Regulation, to assess whether the implementation of the IFRSs in the EU has provided the expected benefits. It will determine whether the initial objectives of the IAS Regulation are still relevant and it will identify areas for improvement, if needed.

Call for Tender

Service Contract



© European Commission


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