European Parliament 24 October 2006, European Parliament resolution on the accounting standards used by third country issuers and their equivalence to IFRS as mentioned in the draft implementing measures of the Prospectus Directive and the Transparency Directive (draft Commission regulation amending Regulation (EC) No 809/2004 as regards the accounting standards in accordance with which historical information contained in prospectuses is drawn up, and draft Commission decision on the use by third country issuers of securities of information prepared under internationally accepted accounting standards)
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European Union · · · Cited by 1 · 24-10-2006
10. Calls upon the Commission to pay particular regard to the necessary equivalent expectations of third- country management companies and investment firms and ensure that such firms clearly present the iden- tification of their competent authority or, if not regulated, clearly state this information; 11.
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