Traduction de «Accounting approach » (Anglais → Français) :

The Commission should be empowered to adopt delegated acts in accordance with Article 290 TFEU in respect of technical adjustments to Directive 2006/48/EC to clarify definitions to ensure uniform application of that Directive or to take account of developments on financial markets; to align terminology on, and frame definitions in accordance with, subsequent relevant acts; to expand the content or adapt the terminology of the list of activities subject to mutual recognition under that Directive to take account of developments on financial markets; to adjust the areas in which the competent authorities are required to exchange information; to adjust the provisions of that Directive on own funds to reflect developments in ...[+++]accounting standards or Union legislation, or with regard to the convergence of supervisory practices; to expand the lists of exposure classes for the purposes of the Standardised Approach or the IRB Approach to take account of developments on financial markets; to adjust certain amounts relevant to those exposure classes to take into account the effects of inflation; to adjust the list and classification of off-balance sheet items; and to adjust specific provisions and technical criteria on the treatment of counterparty credit risk, the organisation and treatment of risk, the Standardised Approach and the IRB Approach, credit risk mitigation, securitisation, operational risk, review and evaluation by the competent authorities and disclosure in order to take account of developments on financial markets or in accounting standards or Union legislation, or with regard to the convergence of supervisory practices.

At the same time, however, future investments cannot be used to pay the price for a purely accounting approach that has nothing to do with good economic policy.

– (ES) Mr President, Mr President-in-Office of the Council, Commissioner, ladies and gentlemen, in the September part-session we said that the draft budget presented to us by the Council took an accounting approach rather than a political approach.

The lack of a harmonised approach to statutory auditing in the Community was the reason why the Commission proposed, in its 1998 Communication on the statutory audit in the European Union: the way forward , the creation of a Committee on Auditing which could develop further action in close cooperation with the accounting profession and Member States.

With regard to fiscal matters and accounting approaches, standard rules on taxation are required. The Commission should submit appropriate proposals to that effect.

11. Calls on the Council and the Commission to pursue a socially and environmentally responsible and democratically accountable approach to international and transatlantic trade negotiations regarding food and agriculture;