-This section gives the timing of the steps in the legislative timetable of the co-decision procedure. This section will be up-dated as events progress.
If no agreement between Parliament and Council is reached in First Reading than there will be a Second Reading and maybe a conciliation process. For a detailed description of the co-decision process, see the Council’s explanation.
IAS Directive:
Current stage of co-decision procedure: awaiting Council Common Position
Final adoption expected: 2003
EP adopted proposal on financial reporting: January 2003(event)
(revised) Commission Proposal on IAS Directive: June, 2002 (event)
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IAS Regulation:
Current stage of co-decision procedure: finalised
REGULATION ON INTERNATIONAL ACCOUNTING STANDARDS ADOPTED: June 2002
(event)
EP adopted IAS Regulation (1st reading): March, 2002
(event)
Commission Proposal on IAS Regulation: February 13, 2001 (event)
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Fair Value Accounting Directive
Current stage of co-decision procedure: finalised
FAIR VALUE ACCOUNTING DIRECTIVE ADOPTED: May 31, 2001 (event)
EP adopted Proposal on Fair Value Accounting Directive: May 15, 2001 (event)
Commission Proposal on Fair Value Accounting Directive: February 24, 2000 (event)
© Graham Bishop
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