I asked one of the private sector experts, I believe from a national accounting firm, why it would be that pensioners would be subordinated in ranking, in line for getting paid in the event of a bankruptcy, behind much more powerful interests, like the banks?

The amendment to the rule regarding the provision of a list of accountancy offices merely reflects the experience on the ground, since, presumably, most holdings have their own accountant or accountancy office which collects FADN data and forwards them to the body responsible for the national survey.

117. Is concerned about 7th Framework Programme rules which deviate from the common nationally and internationally acknowledged and certified accounting and calculation methods and which do not accept the results of the national audit authorities concerning the nationally certified average hourly rates per cost centre; regards the 7th Framework Programme rules as clearly contradicting the modern accounting and calculation standards of European industry in asking for individual costs of persons actively involved in a specific research programme; asks the Commission to start a procedure making 7th Framework Programme rules ...[+++]compatible with general business practices that allow for calculation and charging of average hourly rates per cost centre and do not ask for individual costs of persons actively involved in a specific research programme;

It is crucial that the reports compiled for various purposes (taxes, statistics, social insurance, employment surveys) should be put together at Member State level, thus reducing the overall burden of maintaining several accounting and reporting systems.

Transport Canada engaged the service of Deloitte & Touche, which is a national accounting firm, to do a thorough review of our plan, and at the end of the day they said that our plan was both good and workable.

(33) The precise accounting technique to be used for the calculation of own funds, their adequacy for the risk to which a credit institution is exposed, and for the assessment of the concentration of exposures should take account of the provisions of Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and other financial institutions , which incorporates certain adaptations of the provisions of Seventh Council Directive 83/349/EEC of 13 June 1983 on consolidated accounts or of Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accountin ...[+++]g standards , whichever governs the accounting of the credit institutions under national law.