Český finanční a účetní časopis 2008(1):33-39 | DOI: 10.18267/j.cfuc.255

Enforcement Mechanism in the Framework of Translation Internal Market Rules into National Law in Europe

Marcela Žárová
Doc. Ing. Marcela Žárová, CSc. - docentka; katedra finančního účetnictví a auditingu, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <zarova@vse.cz>.

European Commission established "Internal Market Scoreboard", the board that records whether Member States translate agreed internal market Rules into National Law. Enforcement of accounting regulation and principles in accordance with IFRS is realized by enforcement mechanism. CESR is an independent Committee of European Securities Regulators. CESR anticipates publishing further extracts from the database on a regular base concerning compliance with IFRS and realization of the joint work plan that was agreed between the two organizations in order to facilitate the CESR - SEC dialogue, possible elimination of by the SEC of reconciliation requirement on US stock exchanges.

Keywords: CESR; Enforcement mechanism; IFRS; US GAAP; SEC.
JEL classification: M41

Published: March 1, 2008  Show citation

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Žárová, M. (2008). Enforcement Mechanism in the Framework of Translation Internal Market Rules into National Law in Europe. Czech Financial and Accounting Journal, 2008(1), 33-39. doi: 10.18267/j.cfuc.255
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    References

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