27. Expresses satisfaction with the way in which it has exercised its authority in this field and points out that, within the framework of the revised comitology procedure, the Parliament will be even more involved in the development and endorsement of international accounting standards; notes, however, that Parliament is formally involved only in the last phase of the endorsement procedure; calls for a guarantee, as a time-saving measure, that the Parliament will already be involved in the procedure when the IASB work programme is drawn up and a draft new accounting standard is considered, in order to avoid a EU version of IFRS or the ...[+++] need for subsequent modifications;

28. Expresses satisfaction with the way in which it has exercised its authority in this field and points out that, within the framework of the revised comitology procedure, Parliament will be even more involved in the development and endorsement of the IFRS; notes, however, that Parliament is formally involved only in the last phase of the endorsement procedure; calls for a guarantee, as a time-saving measure, that Parliament will already be seriously consulted in the procedure when the IASB work programme is drawn up and a draft new accounting standard is considered, in order to avoid the emergence of an EU-specific version of the IFR ...[+++]S or the need for subsequent modifications;

Covers the recording of commercial transactions for businesses and others, examination services of accounting records and financial statements, business tax planning and consulting; and preparation of tax documents.

2.10.2.1.b.Accounting, auditing, bookkeeping and tax consultancy services covers the recording of commercial transactions for businesses and others; examination services of accounting records and financial statements; business tax planning and consulting; and preparation of tax documents.

Covers the recording of commercial transactions for businesses and others; examination services of accounting records and financial statements; business tax planning and consulting; and preparation of tax documents.

7. Considers it essential for the Member States" customs services to carry out annual overall checks including a review of the operator's accounting and commercial documents and an effective exchange of information with the other national customs authorities involved to ensure that securities and guarantees are set at the required level; calls on the Commission to take the appropriate initiatives needed;