My last general, preliminary remark, Mr President, concerns the question of greater transparency of accounting as such.

Its statutes would include several transparency mechanisms for its accounts, expenditures and overall programming.

The European Council also asked the Finance Ministers to evaluate the transparency of our accounting, consultancy and auditing regulations.

3.3 Accounting

Hedge accounting

hedge accounting

3.1 Accounting

Audit and Publication of Accounts

Article 17

2.3.2 EFRAG is the Commission's technical advisor on financial reporting matters.

Accounting adaptations

Article 15 Accounting provisions

Article 15 accounting

TO CHAPTER 3 (COMPANY LAW, ACCOUNTING AND AUDITING AND CORPORATE GOVERNANCE) OF TITLE IV

(12) The accounts of all air navigation service providers should provide for maximum transparency to this end, the accounts should be separated for each service and control centre.

This new housing promotion division of WestLB is included in WestLB's accounts but also publishes separate ones.

The high level of transparency and comparability of financial reporting for all publicly traded Community companies is necessary for building an integrated capital market which operates effectively, smoothly and efficiently.

(a) the annual accounts of the Responsible Authority

4.5 Reporting burdens for listed SMEs

CONTROL, AUDIT AND PRESENTATION OF ACCOUNTS

Article 6 The Accounting Regulatory Committee

Article 6 The Accounting Regulatory Committee

General Financial Reporting Principles

Article 15 Presentation of accounts and discharge

Article 16 Presentation of accounts and discharge

Article 16 Presentation of accounts and discharge

These efforts are complemented by cooperation initiatives such as strengthening the Extractive Industries Transparency Initiative and adopting legislation for country by country reporting for multinational enterprises3.

The Court examines in detail the accounts and the standards by which they are kept.

Ensure proper enforcement of accounting and financial reporting requirements.

Article 16 Reporting and annual accounts 16.1 .

See also Business Finance Economics References

Article 12 Accounting separation and financial reports

Article 15 covers the separation of accounts.

Accounting, prudential and statistical information supervisory powers

Comptroller General in charge of developing strategic planning and auditing , Oesterreichische Nationalbank

However, the Committee thinks that before analyzing the proposed rules for transmission and distribution networks, it is necessary to clarify the concept and scope of the unbundling and transparency of accounts .

A summary of the audited accounts and balance sheet shall be published.

Independently audited statements of the assets, liabilities, income and expenditure of the Foundation shall be made available to the Members as soon as possible following the end of each financial year, but not later than six months after that date, and be considered for approval by the Board of Governors at its earliest forthcoming meeting.

Damages suffered and or account of profits and or

Company law, accounting and auditing and corporate governance

Employment, social policies and equal opportunities

Statistics

Company law, accounting and auditing, and corporate governence

approves the annual accounts and balance sheet

Accounting and settlement of congestion management actions.