Vertaling van "Public accountant " (Engels → Nederlands) :

The Commission aims at meeting by 2005 the highest International accounting standards, in particular the International Public Sector Accounting Standards (IPSAS) established by the International Federation of Accountants (IFAC).

compliance with recently developed and internationally accepted accounting principles for the public sector, in particular regarding accrual accounting;

(3) Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies(4), Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts(5), Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions(6) and Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance companies(7) are also addressed to publicly traded Community companies.

Council Directive 78/660/EEC of 25 July 1978 on the annual accounts of certain types of companies , Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts , Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions and Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance companies are also addressed to publicly traded Community companies.

- environmental education and training in order to support the objective of improving employability of the active population; - activities in the search for new sources of jobs and innovations, inter alia in SMEs, particularly in the field of nature protection and management, clean technologies, waste management, energy saving and efficiency and renewable energies and in other areas by pursuing, for example, knowledge-intensive activities and commercial services; - employment possibilities at local level including in the social economy and new activities and services linked to needs not yet satisfied by the market; 9. REAFFIRMS that integration of environmental considerations into policies in all sectors is of critical importance in a ...[+++]chieving sustainable development and environmental improvement; in particular, prices should better reflect environmental costs; CONFIRMS the necessity of making taxation systems more employment friendly; REAFFIRMS the conclusions of the 17 June 1998 Joint Council, taking also into account the requirements of the Kyoto Protocol; 10. REAFFIRMS that special attention will be given, at an appropriate level and taking into account the principle of subsidiarity, to encouraging the use of fiscal instruments to achieve environmental objectives; CONFIRMS that in this context account shall be taken of employment as one of the general economic objectives of the Community; 11. REITERATES its Conclusions of 18 May 1998 which called upon the Commission to clarify the scope for taking into consideration environment issues under the existing public procurement rules, taking account of priorities attached to those issues by Member States; ". 12. ENCOURAGES the Commission to further explore actions, inter alia those outlined in the Communication on Environment and Employment and, as appropriate, submit proposals to the Council especially concerning :

II THE COUNCIL REQUESTS THE COMMISSION TO: 1. Promote the creation of a favourable environment and legal framework for industrial cooperation with third countries by acting with the following ends in view: (a) greater transparency and legal certainty in legislation and administrative procedures, especially with regard to investment and market access; (b) harmonized quality infrastructure and rules and procedures for assessing conformity, taking into account the existing situation at Community and international level; (c) determining of the legal framework and the appropriate conditions for ensuring fair competition, both in external ma ...[+++]rkets and in the Union's internal market; (d) cooperation measures concerning RD, training - both for heads of companies and for executives in the public sector - and industrial property; (e) processes of regional integration, on the basis of the experience gained at Community level. 2. Promote action to foster cooperation between economic and industrial operators in the following areas: (a) carrying out industrial and infrastructure projects having regard to the varying degrees of socio-economic development and in accordance with the criteria of an open market economy taking into account market conditions and the situation in certain sectors in the Community; (b) intensification of industrial, technological and environmental cooperation; (c) intensification of transfers of technology and know-how; (d) creation and improvement of databases and information networks on business opportunities, holding of business meetings, etc., with guaranteed access by and dissemination among undertakings, in particular the SMEs; (e) technological development with a view to integration into the information society. 3. Carry out an appraisal of the various instruments for cooperation available at Community level and the results achieved and on this basis submit to the Council proposals making for a more integrated and more effective approach to C ...