+Članak 3. Usvajanje i upotreba međunarodnih računovodstvenih standarda
---+Article 3 1.
---+Article 3 2.
---+Article 3 3.
---+Article 3 4.

Članak 3. Usvajanje i upotreba međunarodnih računovodstvenih standarda

Članak 3.

Usvajanje i upotreba međunarodnih računovodstvenih standarda

▼M1

1.  Komisija odlučuje o primjenljivosti međunarodnih računovodstvenih standarda unutar Zajednice. Mjere kojima se izmjenjuju elementi ove Uredbe koji nisu ključni donose se u skladu s regulatornim postupkom s kontrolom iz članka 6. stavka 2.

▼B

2.  Međunarodni računovodstveni standardi mogu biti usvojeni isključivo ako:

— nisu protivni načelu iz članka 2. stavka 3. Direktive 78/660/EEZ i članka 16. stavka 3. Direktive 83/349/EEZ, te ako pridonose europskom javnom dobru, i ako

— zadovoljavaju kriterije razumljivosti, važnosti, pouzdanosti i usporedivosti koji se traže od financijskih podataka potrebnih za donošenje gospodarskih odluka i procjenu upravljanja.

3.  Najkasnije do 31. prosinca 2002., u skladu s postupkom predviđenim u članku 6. stavku 2., komisija donosi odluku o primjenjivosti unutar Zajednice međunarodnih računovodstvenih standarda koji postoje nakon što ova Uredba stupi na snagu.

4.  Usvojeni međunarodni računovodstveni standardi moraju se u cijelosti objaviti na svakom od službenih jezika Zajednice, kao Uredba Komisije, u Službenom listu Europskih zajednica.

1. Pregled

,
Article 3 1.
The Commission shall decide on the applicability within the Community of international accounting standards. Those measures, designed to amend non-essential elements of this Regulation by supplementing it, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 6(2).
Article 3 2.

The international accounting standards can only be adopted if:

— 
they are not contrary to the principle set out in Article 2(3) of Directive 78/660/EEC and in Article 16(3) of Directive 83/349/EEC and are conducive to the European public good and,
— 
they meet the criteria of understandability, relevance, reliability and comparability required of the financial information needed for making economic decisions and assessing the stewardship of management.
Article 3 3.
At the latest by 31 December 2002, the Commission shall, in accordance with the procedure laid down in Article 6(2), decide on the applicability within the Community of the international accounting standards in existence upon entry into force of this Regulation.
Article 3 4.
Adopted international accounting standards shall be published in full in each of the official languages of the Community, as a Commission Regulation, in the Official Journal of the European Communities.

1.1 Reference

1.2 Utvrđeni zahtjevi

1.3 Povezani standardi

2. Utvrđeni zahtjevi

Zahtjevi

3. Povezani standardi

Standardi
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