2 Amendments of Jonás FERNÁNDEZ related to 2016/2006(INI)
Amendment 8 #
Motion for a resolution
Recital A
Recital A
A. whereas the International Financial Reporting Standards (IFRS) and the international standards on auditing (ISA) are essential for the efficient functioning of the internal market and of the capital markets and therefore for maintaining financial stability; whereas the IFRS and ISA are a public good;
Amendment 12 #
Motion for a resolution
Recital A a (new)
Recital A a (new)
Aa. whereas falsification of company accounts poses a threat to economic and financial stability in addition to undermining public confidence in the social market economy model;