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martes, 17 de abril de 2012

Armonización contable

En una nota de prensa difundida el 12 de abril pasado, la Comisión Europea dio noticia de la Decisión por la que se prorroga la equivalencia de las normas contables con vistas a la información procedente de terceros países. La nota de prensa de la Comisión explicaba con bastante claridad la medida adoptada, así como los pasos normativos que implicaba:

 The EU supports, along with other key trading partners (e.g., China, Japan, South Korea, etc.), the principle of a common set of worldwide accounting standards for listed companies. Thus, the Prospectus and Transparency Directives require third country issuers to prepare financial reports in accordance with International Financial Reporting Standards (IFRS) or any other standard which has been declared equivalent to IFRS. The Commission has adopted two delegated Regulations and one implementing Decision to revise and update the equivalence mechanism. These acts will be published in the Official Journal of the EU tomorrow and the Regulations shall enter into force three days later, applying retroactively from 1 January 2012. This prolongation gives more time to countries which had committed to converge or replace their Generally Accepted Accounting Principles (GAAPs) to IFRS (e.g. India) and have made important progress towards that goal. It also enables the Commission to pursue discussions with other third countries in order to encourage the use of IFRS throughout the global financial markets. In 2007 and 2008, the Commission established a mechanism to determine the equivalence of GAAPs from third countries and adopted legal measures which identified as equivalent to IFRS the US GAAPs, the Japanese GAAPs, and accepted financial statements using the GAAPs of China, Canada, India, and South Korea within the EU on a temporary basis, until 31 December 2011. The GAAPs of China, Canada, and South Korea are declared equivalent and the transitional period is prolonged as regards Indian GAAPs until 31 December 2014. The measures mean that foreign companies listed on EU markets will continue to be able to file their financial statements prepared in accordance with those GAAPs”.

En cuanto a los pasos normativos adoptados, se sintetizan en los Reglamentos nº  310/2012 y 311/2012 y en la Decisión de Ejecución de la Comisión al respecto.

Madrid, 17 de abril de 2012