20 May 2015

FEE（欧州会計士連盟）、欧州委員会の資本市場同盟に関するグリーンペーパーへコメント、会計基準の共通化の重要性を主張

Based on FEE´s experience, its response includes the following areas where further action by the Commission could facilitate the better functioning of European capital markets:

• Ensuring better flow of reliable and understandable information to market participants and potential investors.
• Using a common accounting framework would provide significant value for SMEs that intend to access pan-European funding and trading platforms. The current patchwork of accounting frameworks based on the EU Accounting Directive cannot serve as the basis for such a single framework.
• Proportionally applying IFRS to all companies listed on pan-European funding and trading platforms. This could be achieved through ongoing simplification of recognition and measurement requirements of IFRS, and reduced disclosures through the completion of the IASB’s Disclosure Initiative.
• Creating a more efficient taxation regime, and where the EU’s competencies allow, greater coordination and information sharing between Member States.
• Further harmonising corporate governance and company law and greater transparency regarding insolvency proceedings.
• Enhancing the role of the European Supervisory Authorities, to reflect the increased harmonisation and cross border nature of European capital markets.

Press release

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