Therefore, it is appropriate to draw on best practices resulting from the application of harmonised standards adopted by the European Committee for Standardisation on the basis of a remit issued by the Commission in accordance with Directive 98/34/EC of the European Parliament and of the Council of 22 June 1998 laying down a procedure for the provision of information in the field of technical standards and regulations and of rules on Information Society services , such as the harmonised standard concerning general requirements for accreditation bodies acc ...[+++]rediting conformity assessment bodies, and the harmonised standard concerning requirements for greenhouse gas validation and verification bodies for use in accreditation or other forms of recognition, the references of which have been published in the Official Journal of the European Union, as well as Document EA-6/03 and other technical documents developed by the European co-operation for Accreditation or by other bodies.

EUROPA - EU law and publications - EUR-Lex - EUR-Lex - 32008R0297 - EN - Regulation (EC) No 297/2008 of the European Parliament and of the Council of 11 March 2008 amending Regulation (EC) No 1606/2002 on the application of international accounting standards, as regards the implementing powers conferred on the Commission - REGULATION - OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

A third country shall be deemed to set requirements equivalent to those set out in the second subparagraph of Article 4(3) of Directive 2004/109/EC in relation to individual accounts where, under the law of a third country, an issuer whose registered office is in that third country is not required to prepare consolidated accounts but is required to prepare its individual accounts in accordance with international accounting standards recognised pursuant to Article 3 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council as applicable within the Community or with third country national accounting standards equivalent ...[+++] to those standards.

‘(5a) By way of derogation from the provisions of paragraphs 3 and 4, Member States may, in accordance with international accounting standards as adopted by Commission Regulation (EC) No 1725/2003 of 29 September 2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council , as amended until 5 September 2006, permit or require valuation of financial instruments, together with the associated disclosure requirements which are provided for in international accounting standards adopted in accordance with Regulation (EC) No 1606/2002 of the European Parl ...[+++]iament and of the Council of 19 July 2002 on the application of international accounting standards

18. Is aware that a means of assessing or supervising the way in which common minimum standards are actually applied would help to build mutual trust in the police and judicial systems of each Member State and that this lies at the heart of a common area of freedom, security and justice and will help to ensure that the system of mutual recognition functions properly: firstly, the way in which the Member States have incorporated the principles of the common minimum standards into their national law must be monitored; secondly, the Commission must check that the national provisions incorporating the common minimum standards into the Membe ...[+++]r States" system of laws are actually applied, on the basis of statistical reports drawn up by the Member States every two years and of other information gathered by the Commission - for instance, the services of the network of independent experts on fundamental rights, which is already in place, could be used to assess the extent to which the agreed common standards on procedural safeguards are being applied and at the same time reports of non-compliance could be investigated; on those bases the Commission should draw up a general report to be submitted to the European Parliament and the Council every two and a half years, in which the degree of compliance at each of the procedural levels and stages is indicated;

19. Is aware that a means of assessing or supervising the way in which minimum common standards are actually applied would help to build mutual trust in the police and judicial systems of each Member State and that this lies at the heart of a common area of freedom, security and justice and will help to ensure that the system of mutual recognition functions properly: firstly, the way in which the Member States have incorporated the principles of the minimum common standards into their national law must be monitored; secondly, the Commission must check that the national provisions incorporating the minimum common standards into the Membe ...[+++]r States’ system of laws are actually applied, on the basis of statistical reports drawn up by the Member States every two years and of other information gathered by the Commission: For instance, the services of the Network of independent experts on fundamental rights, which is already in place, could be used to assess the extent to which the agreed common standards on procedural safeguards are being applied and at the same time reports of non-compliance could be investigated. On those bases the Commission should draw up a general report to be submitted to the European Parliament and the Council every two and a half years, in which the degree of compliance at each of the procedural levels and stages is indicated;