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statsgældsinstrumenter fra tredjelandsudstedere medtages ikke.
sovereign debt instruments from issuers located outside the union shall not be included.
Last Update: 2014-11-21
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det er derfor nødvendigt nærmere at specificere, på hvilke betingelser konvergensprogrammer kan betragtes som et tilstrækkeligt grundlag for at tillade tredjelandsudstedere at anvende nationale regnskabsstandarder i en overgangsperiode.
therefore it is necessary to further specify under which conditions convergence programmes can be considered as providing a sufficient basis for allowing third country issuers to apply their national accounting standards for a transitional period.
Last Update: 2014-11-21
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i henhold til kommissionens beslutning 2008/961/ef [3] kan tredjelandsudstedere fra den 1. januar 2009 også udarbejde deres koncernregnskab i overensstemmelse med ifrs.
commission decision 2008/961/ec [3] provided that third country issuers may also prepare their consolidated accounts from 1 january 2009 in accordance with ifrs.
Last Update: 2014-11-21
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december 2007 om indførelse af en mekanisme til konstatering af , om de regnskabsstandarder , som tredjelandsudstedere af værdipapirer anvender , er ækvivalente , jf . europa-parlamentets og rådets direktiv 2003/71 / ef og 2004/109 / ef , eut l 340 af 22.12.2007 , s. 66 .
commission regulation ( ec ) no 1569/2007 of 21 december 2007 establishing a mechanism for the determination of equivalence of accounting standards applied by third country issuers of securities pursuant to directives 2003/71 / ec and 2004/109 / ec of the european parliament and of the council , oj l 340 , 22.12.2007 , p. 66 .
Last Update: 2011-10-23
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