Activities of Cora van NIEUWENHUIZEN related to 2016/2006(INI)
Shadow reports (1)
REPORT on International Accounting Standards (IAS) evaluation and the activities of the International Financial Reporting Standards (IFRS) Foundation, the European Financial Reporting Advisory Group (EFRAG) and the Public Interest Oversight Board (PIOB) PDF (341 KB) DOC (145 KB)
Amendments (6)
Amendment 32 #
Motion for a resolution
Recital I
Recital I
I. whereas the IASB delivered the IFRS 9 financial instruments as a key response to the crisis; whereas EFRAG’s advice on IFRS 9 was positive; points at the fact though, that there still are concerns that the proposed accounting treatment of equity may negatively affect long-term investments;
Amendment 63 #
Motion for a resolution
Paragraph 6
Paragraph 6
6. Asks the IASB, the Commission and EFRAG to involve the European Parliament and Council at an early stage when developing financial reporting standards in general and in the endorsement process in particular;
Amendment 70 #
Motion for a resolution
Paragraph 8
Paragraph 8
8. Welcomes the intention of the Commission to explore with the IASB the possibility of developing common high quality and simplified accounting standards for SMEs which could be used at EU level by SMEs listed on Multilateral Trading Facilities (MTFs), and more specifically SME growth markets; takes into account the possibilities of the already existing financial reporting standards for SMEs in this respect;
Amendment 71 #
Motion for a resolution
Paragraph 8 a (new)
Paragraph 8 a (new)
8a. Stresses that national standard setters are now closely integrated into EFRAG; therefore, identifies the advisory role of EFRAG when it comes to accounting issues related to small listed companies as well as SMEs more generally;
Amendment 74 #
Motion for a resolution
Paragraph 11
Paragraph 11
11. Welcomes the Commission’s intention to examine the case for strengthencoordinating the EU rules relating to dividend distribution;
Amendment 94 #
Motion for a resolution
Paragraph 15
Paragraph 15
15. Is concerned that EFRAG has been operating for some time without a President given the key role he/she plays in reaching consensus; stresses the importance of appointing a new President as soon as possible;