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Acquis Communautaire


Acquis Communautaire


Corporate Sector Accounting and Auditing within the Acquis Communautaire


Frederic Gielen


Frederic Gielen, Senior Financial Management Specialist, Europe & Central Asia Region, World Bank
What is the acquis communautaire? Key components of the acquis communautaire on accounting and auditing; The way forward; Challenges ahead

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Source: Advanced Program 2005: Module 2


Enhancing Accounting and Auditing Regulation


Juergen Tiedje 


Jürgen Tiedje, Head of Unit, Accounting and Auditing, DG Internal Market, European Commission
Company law in the EU – difference levels; Accounting Directives; IAS endorsement process; EU initiatives on auditing; Main features of the new Directive on statutory audit

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Source: Advanced Program 2005: Module 2


Accounting Regulation in the Acquis Communautaire


Benoit Lebrun

Benoit Lebrun, Accounting Working Party Chairman, European Federation of Accountants
Fourth and Seventh EU Company Law Directives – Objectives; The Fourth Directive – General, balance sheet, income statement, notes, valuation principles, cost vs revalued amounts, options relating to assets, the fair value option, etc; The Seventh Directive – Requirements to prepare consolidated accounts, exemptions, goodwill accounting, consolidation procedures, equity method, etc; Achievements

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Source: Advanced Program 2005: Module 3


Adopting, Implementing, and Enforcing the Acquis Communautaire Relating to Accounting – Lessons Learned


Jacek Ddanski


Jacek Gdanski, Deputy Director, Accounting Department, Ministry of Finance, Poland
Initial conditions in Poland – 1989; Why was accounting reform needed?; Direction EU (stages 1 and 2); Direction IFRS (stages 1 and 2); Issues not covered by international regulations; Benefits; Challenges; Lessons learned

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Source: Advanced Program 2005: Module 3


Auditing Regulation in the Acquis Communautaire


Andrew Popham 


Andrew Popham, Chairman, Auditing Working Party, European Federation of Accountants
The Eighth Directive – 1984 version; Developments since then; Proposed changes to the Eighth Directive

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Source: Advanced Program 2005: Module 4


Adopting, Implementing, and Enforcing the Acquis Communautaire Relating to Auditing
– Lessons Learned


Vaiko Tali


Veiko Tali, Deputy Secretary General for Financial Services, Ministry of Finance, Estonia
History of regulatory in Estonia; The scope of mandatory audit; The current oversight system and possible options of oversight; Responsibility and sanctions; Independence; A need for information; International standards; The Eighth Directive

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Source: Advanced Program 2005: Module 4


Background Documents 
 »Corporate Sector Accounting and Auditing within the Acquis Communautaire 
 »
Report on the Observance of Standards and Codes in Accounting and Auditing for Poland
 »Report on the Observance of Standards and Codes in Accounting and Auditing for Estonia


» The Advanced Program in Accounting and Auditing Regulation 




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