Az Európai Könyvvizsgáló Szövetség (FEE) az elmúlt évben kerekasztal beszélgetés sorozatot szervezett a kisebb gazdálkodók finanszírozásáról. A négy találkozó során magas szintű tárgyalások zajlottak pénzügyi szakemberek, szabályozók, könyvvizsgálók, európai intézetek és kisebb gazdálkodók képviselői között. A tárgyalások célja a kisebb gazdálkodók külső finanszírozási akadályainak, problémáinak beazonosítása és a lehetséges megoldások feltárása volt. A FEE az alábbi dokumentumban összegzi a tárgyalások eredményeit, mely csupán angol nyelven áll rendelkezésre.
These Communiqués are intended for the sole benefit of FEE Member Bodies. They are not official record of the meeting or of the decisions taken and has not been approved by the Executive. The agenda and the minutes of the meeting can be found on FEE Extranet as soon as they are available. For further information, please contact the FEE Secretariat.
EFRAG Update is published as a convenience for EFRAG’s constituents. All conclusions reported are tentative and may be changed or modified at future meetings.
It is anticipated that the European Commission will in the near future adopt the auditing standards as issued by the International Auditing and Assurance Standards Board (IAASB).
This Policy Statement is designed to explain the background to the development of IAASB International Standards on Auditing (ISAs), explain the IAASB due process for the drafting and completion of ISAs, comment on the IAASB’s recently completed Clarity Project, look at the requirements of the European Statutory Audit Directive, consider the practical issues relating to the use of ISAs, particularly in relation to Small- and Medium-sized Entities (SMEs), and reflect the views of the International Federation of Accountants (IFAC), IAASB and FEE on the implementation of ISAs.
FEE continues to strongly encourage European Member States to ensure the urgent and consistent application of the definition of networks of audit firms within the Internal Market: to this end, they should stick to the definition of networks as included in Article 2.7. of the Statutory Audit Directive. Inconsistency will threaten legal certainty, it will be unworkable in practice and in addition will raise compliance costs in contradiction with the stated objective of reducing administrative burdens in the EU. This results from an updated Survey published today regarding the current network firm definitions used in all 27 EU Member States, Norway and Switzerland.
Please find attached a Press Release of the DG Internal Market on the European Commission action to ensure that Member States implement EU laws.
The European Commission has decided to pursue infringement procedures against several Member States for failure to implement certain Internal Market Directives into national law. The Commission will send reasoned opinions to 16 Member States (Austria, Belgium, Cyprus, Czech Republic, Germany, Estonia, France, Ireland, Italy, Latvia, Luxemburg, Malta, Poland, Spain, Sweden and the United Kingdom) regarding the Directive on Statutory Audit.
The International Accounting Standards Board (IASB) today issued amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures that would permit the reclassification of some financial instruments.
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