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17 results in 12 documents

  1. #2441435

    Chun a áirithiú go gcuirfear dearcaí na mBallstát san áireamh le caighdeáin tuairiscithe inbhuanaitheachta an Aontais, ba cheart don Choimisiún, sula nglacfaidh sé na caighdeáin sin, dul i gcomhairle le Grúpa Saineolaithe na mBallstát maidir le Maoiniú Inbhuanaithe, dá dtagraítear i Rialachán (AE) 2020/852, (“Grúpa Saineolaithe na mBallstát maidir le Maoiniú Inbhuanaithe”) agus leis an gCoiste Rialála Cuntasaíochta, dá dtagraítear i Rialachán (CE) Uimh. 1606/2002 ó Pharlaimint na hEorpa agus ón gComhairle, (“an Coiste Rialála Cuntasaíochta”) i ndáil le comhairle theicniúil EFRAG.

    To ensure that Union sustainability reporting standards take account of the views of the Member States, before adopting those standards the Commission should consult the Member State Expert Group on Sustainable Finance, referred to in Regulation (EU) 2020/852, (the ‘Member State Expert Group on Sustainable Finance’) and the Accounting Regulatory Committee, referred to in Regulation (EC) No 1606/2002 of the European Parliament and of the Council, (the ‘Accounting Regulatory Committee’) in relation to EFRAG’s technical advice.

    Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance)

  2. #1914261

    Tá na bearta dá bhforáiltear sa Rialachán seo i gcomhréir le tuairim an Choiste Rialála Cuntasaíochta,

    The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

    Commission Regulation (EU) 2021/25 of 13 January 2021 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard 39 and International Financial Reporting Standards 4, 7, 9 and 16 (Text with EEA relevance)

  3. #2090007

    Tá na bearta dá bhforáiltear sa Rialachán seo i gcomhréir le tuairim an Choiste Rialála Cuntasaíochta,

    The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

    Commission Regulation (EU) 2021/1080 of 28 June 2021 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standards 16, 37 and 41, and International Financial Reporting Standards 1, 3 and 9 (Text with EEA relevance)

  4. #2123652

    Tá na bearta dá bhforáiltear sa Rialachán seo i gcomhréir leis an tuairim ón gCoiste Rialála Cuntasaíochta,

    The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

    Commission Regulation (EU) 2021/1421 of 30 August 2021 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 16 (Text with EEA relevance)

  5. #2158122

    Tá an méid sin i gcomhréir leis na tuairimí a chuir na páirtithe leasmhara in iúl maidir le maidir le foirmhuiniú ó EFRAG agus tuairimí shaineolaithe na mBallstát sa Choiste Rialála Cuntasaíochta.

    This is in line with the views expressed by stakeholders on EFRAG’s endorsement advice and the views of Member State experts in the Accounting Regulatory Committee.

    Commission Regulation (EU) 2021/2036 of 19 November 2021 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 17 (Text with EEA relevance)

  6. #2158134

    Tá na bearta dá bhforáiltear sa Rialachán seo i gcomhréir le tuairim an Choiste Rialála Cuntasaíochta,

    The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

    Commission Regulation (EU) 2021/2036 of 19 November 2021 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Standard 17 (Text with EEA relevance)

  7. #2327953

    Tá na bearta dá bhforáiltear sa Rialachán seo i gcomhréir le tuairim an Choiste Rialála Cuntasaíochta,

    The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

    Commission Regulation (EU) 2022/357 of 2 March 2022 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standards 1 and 8 (Text with EEA relevance)

  8. #2503417

    Tá na bearta dá bhforáiltear sa Rialachán seo i gcomhréir leis an tuairim ón gCoiste Rialála Cuntasaíochta,

    The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

    Commission Regulation (EU) 2022/1392 of 11 August 2022 amending Regulation (EC) No 1126/2008 as regards International Accounting Standard 12 (Text with EEA relevance)

  9. #2517825

    Tá na bearta dá bhforáiltear sa Rialachán seo i gcomhréir leis an tuairim ón gCoiste Rialála Cuntasaíochta,

    The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

    Commission Regulation (EU) 2022/1491 of 8 September 2022 amending Regulation (EC) No 1126/2008 as regards International Financial Reporting Standard 17 (Text with EEA relevance)

  10. #2972498

    Tá an méid sin i gcomhréir leis na tuairimí a chuir na páirtithe leasmhara in iúl maidir le maidir le formhuiniú ó EFRAG agus tuairimí shaineolaithe na mBallstát sa Choiste Rialála Cuntasaíochta.

    This is in line with the views expressed by stakeholders on EFRAG’s endorsement advice and the views of Member State experts in the Accounting Regulatory Committee.

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  11. #2972514

    Tá na bearta dá bhforáiltear sa Rialachán seo i gcomhréir leis an tuairim ón gCoiste Rialála Cuntasaíochta,

    The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

    Commission Regulation (EU) 2023/1803 of 13 August 2023 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance)

  12. #3030020

    Tá na bearta dá bhforáiltear sa Rialachán seo i gcomhréir leis an tuairim ón gCoiste Rialála Cuntasaíochta,

    The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

    Commission Regulation (EU) 2023/2468 of 8 November 2023 amending Regulation (EU) 2023/1803 as regards International Accounting Standard 12

  13. #3036767

    Tá na bearta dá bhforáiltear sa Rialachán seo i gcomhréir leis an tuairim ón gCoiste Rialála Cuntasaíochta,

    The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

    Commission Regulation (EU) 2023/2579 of 20 November 2023 amending Regulation (EU) 2023/1803 as regards International Financial Reporting Standard 16

  14. #3133156

    Tá na bearta dá bhforáiltear sa Rialachán seo i gcomhréir leis an tuairim ón gCoiste Rialála Cuntasaíochta,

    The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

    Commission Regulation (EU) 2023/2822 of 19 December 2023 amending Regulation (EU) 2023/1803 as regards International Accounting Standard 1

  15. #2441442

    Chun rialú daonlathach, grinnscrúdú agus trédhearcacht a chothú, ba cheart don Choimisiún, uair sa bhliain ar a laghad, dul i gcomhairle le Parlaimint na hEorpa, agus go comhpháirteach le Grúpa Saineolaithe na mBallstát maidir le Maoiniú Inbhuanaithe agus leis an gCoiste Rialála Cuntasaíochta maidir le clár oibre EFRAG a mhéid a bhaineann le caighdeáin tuairiscithe inbhuanaitheachta a fhorbairt.

    In order to foster democratic control, scrutiny and transparency, the Commission should, at least once a year, consult the European Parliament, and jointly the Member State Expert Group on Sustainable Finance and the Accounting Regulatory Committee on EFRAG’s work programme as regards the development of sustainability reporting standards.

    Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance)

  16. #2441812

    Uair amháin sa bhliain ar a laghad, rachaidh an Coimisiún i gcomhairle le Parlaimint na hEorpa, agus rachaidh sí i gcomhairle go comhpháirteach le Grúpa Saineolaithe na mBallstát maidir le Maoiniú Inbhuanaithe dá dtagraítear in Airteagal 24 de Rialachán (AE) 2020/852, agus an Coiste Rialála Cuntasaíochta dá dtagraítear in Airteagal 6 de Rialachán (CE) Uimh. 1606/2002, maidir le clár oibre EFRAG a mhéid a bhaineann le caighdeáin tuairiscithe inbhuanaitheachta a fhorbairt.

    The Commission shall, at least once a year, consult the European Parliament, and consult jointly the Member State Expert Group on Sustainable Finance, referred to in Article 24 of Regulation (EU) 2020/852, and the Accounting Regulatory Committee, referred to in Article 6 of Regulation (EC) No 1606/2002, on EFRAG’s work programme as regards the development of sustainability reporting standards.

    Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance)

  17. #2441963

    Rachaidh an Coimisiún i gcomhairle go comhpháirteach le Grúpa Saineolaithe na mBallstát maidir le Maoiniú Inbhuanaithe, dá dtagraítear in Airteagal 24 de Rialachán (AE) 2020/852, agus leis an gCoiste Rialála Cuntasaíochta, dá dtagraítear in Airteagal 6 de Rialachán (CE) Uimh. 1606/2002, maidir leis na dréachtghníomhartha tarmligthe sula nglacfar iad, dá dtagraítear in Airteagail 29b agus 29c den Treoir seo.

    The Commission shall consult jointly the Member State Expert Group on Sustainable Finance, referred to in Article 24 of Regulation (EU) 2020/852, and the Accounting Regulatory Committee, referred to in Article 6 of Regulation (EC) No 1606/2002, on the draft delegated acts prior to their adoption as referred to in Articles 29b and 29c of this Directive.

    Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance)