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Enforcement Mechanism in the Framework of Translation Internal Market Rules into National Law in Europe
[Kontrolní mechanismy při transpozici pravidel vnitřního trhu do vnitrostátního práva v Evropě]

Author

Listed:
  • Marcela Žárová

Abstract

European Commission established "Internal Market Scoreboard", the board that records whether Member States translate agreed internal market Rules into National Law. Enforcement of accounting regulation and principles in accordance with IFRS is realized by enforcement mechanism. CESR is an independent Committee of European Securities Regulators. CESR anticipates publishing further extracts from the database on a regular base concerning compliance with IFRS and realization of the joint work plan that was agreed between the two organizations in order to facilitate the CESR - SEC dialogue, possible elimination of by the SEC of reconciliation requirement on US stock exchanges.

Suggested Citation

  • Marcela Žárová, 2008. "Enforcement Mechanism in the Framework of Translation Internal Market Rules into National Law in Europe [Kontrolní mechanismy při transpozici pravidel vnitřního trhu do vnitrostátního práva v Evrop," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(1), pages 33-39.
    • Handle: RePEc:prg:jnlcfu:v:2008:y:2008:i:1:id:255:p:33-39
    DOI: 10.18267/j.cfuc.255
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    More about this item

    Keywords

    CESR; Enforcement mechanism; IFRS; US GAAP; SEC; Vynucovací mechanismus;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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