Commission Decision 2008/961/EC of 12 December 2008 on the use by third countries’ issuers of securities of certain third country’s national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements
Proposed act with possible EEA relevance
Act under scrutiny by EEA EFTA
Draft Joint Committee Decision (JCD) under consideration
Entry into force of Joint Committee Decision (JCD) pending
Incorporated into the EEA Agreement and in force
Incorporated into the EEA Agreement but no longer in force
Legal status
EU legal act incorporated into the EEA Agreement by a Joint Committee Decision (JCD) Area (EEA Agreement)
IX Financial Services
Joint committee decision (JCD)
010/2010 In force in the EEA
Yes Legal documents
Commission Decision 2008/961/EC of 12 December 2008 on the use by third countries’ issuers of securities of certain third country’s national accounting standards and International Financial Reporting Standards to prepare their consolidated financial statements
Ákvörðun framkvæmdastjórnarinnar frá 12. desember 2008 um notkun útgefenda verðbréfa í þriðju löndum á tilteknum innlendum reikningsskilastöðlum þriðju landa og alþjóðlegum reikningsskilastöðlum við gerð samstæðureikningsskila sinna (2008/961/EB)
Entscheidung der Kommission vom 12. Dezember 2008 über die Verwendung der nationalen Rechnungslegungsgrundsätze bestimmter Drittländer und der International Financial Reporting Standards durch Wertpapieremittenten aus Drittländern bei der Erstellung ihrer konsolidierten Abschlüsse (2008/961/EG)
Kommisjonsvedtak av 12. desember 2008 om utstedere fra tredjestaters anvendelse av visse tredjestaters nasjonale regnskapsstandarder og internasjonale standarder for finansiell rapportering for å utarbeide sine konsernregnskaper (2008/961/EF)
History
01.11.2011
Adopted JCD confirmed entry into force date
01.11.2011
Compliance date in the EEA
01.09.2011
Constitutional requirements under Art. 103 fulfillment date (IS)
Iceland
29.01.2010
Adoption of Joint Commitee Decision (JCD) incorporating the act into the EEA Agreement
17.11.2009
Draft Joint Commitee Decision (JCD) incorporating the act into the EEA Agreement sent to Commission
12.12.2008
Adoption date in the EU
01.01.2009
Compliance date in the EU
Disclaimer: EEA-Lex is provided for information purposes only. The information is not guaranteed or promised to be current or complete and is not intended to replace any applicable legal sources.