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30 novembre 2009
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En bref - L'UE veut jouer un rôle plus important en matière de définition des normes comptables[en

Publié: mardi 15 mars 2005   

L'UE souhaite entamer des négociations avec les membres de la Fondation du Comité des normes comptables internationales (IASCF) afin d'obtenir un poids plus important au sein du bureau de cette organisation, chargé de définir les normes comptables au niveau mondial. 

Internal Market Commissioner Charlie McCreevy has told Paul Volcker, Chairman of the IASCF, that Europe should have more seats on the International Accounting Standards Board (IASB). At present only 7 out of the 14 seats on the board are held by countries where the international standards are actually applied. Mr Volcker has strongly rejected the call. The row follows on from the EU’s rejection of IAS 39, on the grounds that it did not sufficiently meet European needs (see EurActiv 20 Jan 2005).

The IASCF evolved from an impetus for harmonised standards, begun by accountancy bodies of the world's leading economies in 1973. Made up of 19 independent trustees, it is the oversight body which appoints the 14 members of the IASB. It is the IASB which has responsibility for setting the standards.

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