Commission Implementing Decision 2012/194/EU of 11 April 2012 amending Decision 2008/961/EC 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Incorporated into the EEA Agreement but no longer in force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)
016/2013 In force in the EEA
Yes Legal documents
Commission Implementing Decision 2012/194/EU of 11 April 2012 amending Decision 2008/961/EC 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
Framkvæmdarákvörðun framkvæmdastjórnarinnar frá 11. apríl 2012 um breytingu á ákvörðun 2008/961/EB um notkun útgefenda verðbréfa í þriðju löndum á tilteknum innlendum reikningsskilastöðlum þriðju landa og alþjóðlegum reikningsskilastöðlum við gerð samstæðureikningsskila sinna (2012/194/ESB)
Durchführungsbeschluss der Kommission vom 11. April 2012 zur Änderung der Entscheidung 2008/961/EG über die Verwendung der nationalen Rechnungslegungsgrundsätze bestimmter Drittländer und der International Financial Reporting Standards durch Wertpapieremittenten aus Drittländern bei der Erstellung ihrer konsolidierten Abschlüsse (2012/194/EU)
Kommisjonens gjennomføringsbeslutning av 11. april 2012 om endring av vedtak 2008/961/EF om utstedere fra tredjestaters anvendelse av visse tredjestaters nasjonale regnskapsstandarder og internasjonale standarder for finansiell rapportering for å utarbeide sine konsernregnskaper (2012/194/EU)
History
02.02.2013
Adopted JCD confirmed entry into force date
02.02.2013
Compliance date in the EEA
01.02.2013
Adoption of Joint Commitee Decision (JCD) incorporating the act into the EEA Agreement
03.12.2012
Draft Joint Commitee Decision (JCD) incorporating the act into the EEA Agreement sent to Commission
11.04.2012
Adoption date in the EU
13.04.2012
Compliance date in the EU
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