+Artikolu 3 Adozzjoni u l-użu ta'standardsinternazzjonali tal-kontabilità
---+Article 3 1.
---+Article 3 2.
---+Article 3 3.
---+Article 3 4.

Artikolu 3 Adozzjoni u l-użu ta'standardsinternazzjonali tal-kontabilità

Artikolu 3

Adozzjoni u l-użu ta' standards internazzjonali tal-kontabilità

▼M1

1.  Il-Kummissjoni għandha tiddeċiedi dwar l-applikabbiltà fil-Komunità ta’ standards internazzjonali tal-kontabilità. Dawk il-miżuri, maħsuba biex jemendaw elementi mhux essenzjali ta’ dan ir-Regolament billi jissupplimentawh, għandhom jiġu adottati skond il-proċedura regolatorja bi skrutinju msemmija fl-Artikolu 6(2).

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2.  L-istandards internazzjonali tal-kontabilità jistgħu jkunu adottati biss jekk:

— dawn ma jkunux kontra l-prinċipju stabbilit f'Artikolu 2(3) tad-Direttiva 78/660/KEE u f'Artikolu 16(3) tad-Direttiva 83/349/KEE u huma konduttivi għall-ġid pubbliku Ewropew, u,

— jilħqu l-kriterja ta' ftehim, relevanza, fiduċja u l-komparabbilità meħtieġa mill-informazzjoni finanzjara kif meħtieġa għat-teħid tad-deċiżjonijiet ekonomiċi u l-assessjar tat-tmexxija ta' l-amministrazzjoni.

3.  Mhux aktar tard mill-31 ta' Diċembru 2002, il-Kummissjoni għandha, bi qbil mal-proċedura stabbilita f'Artikolu 6(2), tiddeċiedi dwar l-applikabbilità fi ħdan il-Komunità tas-standards internazzjonali tal-kontabilità li jkunu eżistenti mad-dħul b'efett ta' dan ir-Regolament.

4.  Standards internazzjonali tal-kontabilità kif adottati għandhom ikunu publikati bis-sħiħ f'kull waħda mill-lingwi uffiċjali tal-Komunità, bħala Regolament tal-Kummissjoni, fil-Ġurnal Uffiċjali tal-Komunitajiet Ewropej.

1. Ħarsa ġenerali

,
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 Referenzi

1.2 Rekwiżiti identifikati

1.3 Standards relatati

2. Rekwiżiti identifikati

Rekwiżiti

3. Standards relatati

Standards
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