Traduction de «Système de comptabilité de prix de revient » (Français → Anglais) :

Furthermore, systems of fair value accounting provide information that can be of more relevance to the users of financial statements than purchase price or production cost-based information.

48. Welcomes the progress made on country-by-country reporting under the Accounting and Transparency Directives; calls on the Commission to introduce, as the next step, country-by-country reporting for cross-border companies in all sectors, enhancing the transparency of payments transactions – by requiring disclosure of information such as the nature of the company’s activities and its geographical location, turn-over, number of employees on a full-time equivalent basis, profit or loss before tax, tax on profit or loss, and public subsidies received on a country-by-country basis on the trading of a group as a whole – in order t ...[+++]o monitor respect for proper transfer pricing rules;

3. Where existing documents such as consignment notes or any other transport document give all the details specified in paragraph 1 and, in conjunction with carriers’ recording and accounting systems, enable a full check to be made of transport rates and conditions, so that the forms of discrimination referred to in Article 75(1) of the Treaty may be thereby abolished or avoided, carriers shall not be required to introduce new documents".

The increase in cost prices which it will cause must be taken into consideration to ensure that conditionality does not adversely affect those farming systems which are most geared to preserving multifunctionality and the smallest farms.

As was the case in the past, the accounting system used to draw up the annual accounts for 2004 is not equal to the task of listing all the assets and liabilities in the balance sheet, although it has to be said that the Commission made distinct progress in introducing accrual accounting in time for the financial year 2005.

The meeting was attended by representatives of the IMF, the World Bank, the EIB, the EBRD, the Paris Club, the OECD and the IEA. 2. Since their last meeting at Ministerial level on July 4, the international economic environment within which the countries of central and eastern Europe are pursuing their policies of economic stabilisation, structural adjustment and the transition to market economies has changed in the following respects: - a deterioration in the terms of trade of the central and eastern European countries resulting from the ongoing necessary shift to hard currency accounting and payments in intra-Comecon trade; - uncertainty concerning the supply of oil and gas from the Soviet ...[+++] Union, both with respect to deliveries and price; - the impact of the crisis in the Gulf, notably the increase of oil prices, the interruption of supplies and the loss of income from trade, service contracts and workers' remittances.