ARCHIVESHISTORIQUES
DELACOMMISSION
COLLECTION RELIEEDES
DOCUMENTS "COM"
COM(82)877
Vol.1982/0268

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COMMISSION OFTHEEUROPEAN COMMUNITIES
COM(82)877final
Brussels,6January1983
Recommendation fora
COUNCILDECISION
concerning theCommunitypositiontobeadoptedindiscussions onthe
development ofinternational accounting andreportingstandardswithin
theUnitedNationsOrganization
f//-k-,pl
(submittedtotheCouncilbytheCommission )
COM(82)877final

Explanatory Memorandum
AnewUNintergovernmental expertworkinggrouponinternational
standardsofaccounting andreporting
1.TheEconomicandSocialCouncil(ECOSOC)oftheUnited
NationsOrganization (UN)adoptedaresolutioninOctober1982
settingupanintergovernmental expertworkinggroup(l).Itsterms
ofreferenceconcernquestionsofaccountingandreporting
primarilybymultinational enterprises or,inUNlanguage,trans­
nationalcorporations .ThegroupwillcommenceworkinFebruary
1983inNewYork.CertainMemberStateshavebeenelectedas
membersofthenewgroup:Prance,FederalRepublicofGermany,
Italy,Netherlands ,UnitedKingdom.Thegroupistomeetforone
periodoftwoweekseachyearinNewYorkandtoreportannually
totheUNCommission onTransnational Corporations onmeasures
tobetakeninthefieldofinternational accounting andreporting
withaviewtorealizingthelongtermobjectiveofinternational
harmonization ofaccountingandreporting.Thegroupwillmeet
foraperiodofthreeyearsafterwhichtheUNCommissionwill
reviewitsworkanditsmandate,withaviewtodecidingwhether
itscontinuation isdesirable.
2.Thecreationofthenewgroupfollowstherecommendation
oftheadhocintergovernmental expertworkinggrouponinternational
standardsofaccountingandreportingthatmadeitsfinalreportto
theUNCommissionduring1982(2).ThesameCommunityMemberStates
weremembersoftheadhocgroupandtheCommissionrepresentatives
co-ordinated andpresentedthepositionoftheCcmmunityinaccordance
withtheCouncil'sdecisionof26October1979(})•
(1)Resolution1982/67of27October1982.
(2)ReportoftheAdHocIntergovernmental WorkingGroupofExoertsonInternational StandardsofAccountingandReporting,
E/c10/1932/8,24May1982.
(3)Councildocument,10096/79«

-/
Relationship bet.eenproceedings ofUNgroupandCommunity
legisiationonamounting andreporting
3.Transnational corporations almostalwaysoperate
asgroupsofcompanies.Theiraccountingandreportingis
basedonthelegalrequirements applyingtocompanies,
whetherasoarentorsubsidiaryundertakings .TheEuropean
Communityhasadoptedaseriesoflegislative measures
concerningaccountingandreportingbycompanies(l).Other
measuresarecurrentlyinpreparation ,inparticularthe
proposedseventhdirectiveongroupaccounts(2),currently
atalatestageinCouncil.Accordingly ,thesubjectmatter
ofthediscussions ofthenewUNgroupwillforalargepart
consistofissuescoveredbyCommunitymeasuresonaccounting
andreportingaswasthecaseinthepreviousgroup.
Procedures concerning Communitypositiontobeadoptedinnewgroup
4.TheCommissionthereforerecommendstotheCouncilthat,
onthebasisofdecisionoftheCourtofJusticeoftheEuropean
CommunitiesintheAETRcase(3)andfollowingtheprecedentset
in1979asregardstheUN'sadhocintergovernmental expertworking
groupthathasrecentlycompleteditsmandate,theprocedures
specifiedintheattacheddecisionbeadoptedconcerningthe
Communitypositiontobepresentedduringtheproceedings ofthe
successorgrouprecentlycreated.
(1)Inparticularthefirstandfourthcompanylawdirectives,
seeOJL65of14March1963,p.8andOJL222of14August1978,
p.11.
(2)OJC14/2ofJanuary1979>P»2.Notealsoproposalfora
directive ontheannualaccountsofbankscurrentlybefore
theEuropeanParliament,OJC130of1June1931,p.1.
(3)Case22/70,judgementof31March1971*

Recommendation fora
COUNCILDECISION
concerningtheCommunitypositiontobeadoptedindiscussions onthe
developmentofinternational accountingandreportingstandardswithin
theUnitedNationsOrganization .
THECOUNCILOPTHEEUROPEANCOMMUNITIES,
HavingregardtotheTreatyestablishingtheEuropeanEcancraicCommunity,
HavingregardtotheRecommendation fromtheCommission,
WhereasadecisionshouldbetakenontheCommunitypositiontobeadopted
inthediscussionsonthedevelopmentofinternational accountingand
reportingstandardswithintheUnitedNationsOrganisation,
HASDECIDEDASFOLLOWS:
SoleArtide
1*Soring"thediscussionsoftheintergovernmental WorkingGroup
ofExpertsoainternational accountingandreportingstandards,setup
inOctober1982bytheEconomicandSocialCounciloftheUnited
Nations,theCommissionshallexpresstheCommunity'spositioninsofar
asthosediscussionerelatetosubjectscoveredbycommonrules.
TheCoaaaisBionshallactinconsultation withtherepresentatives
oftheMemberStates.
2.TheCommissionshallensurethattheproposalswhichithas
submittedtotheCouncilforamorethoroughharg-nizationofaccounting
andreportinglawarepresentedinsuchawayduringthediscussions of
theWorkingGroupreferredtoinparagraph1thattheyclearlyshowthe
importancewhichtheCommunityattachestosuchharmonization .
3.TheMemberStatesandtheCommissionshallcoordinatetheir
positionswithaviewtoreachingacommonpositioninthenestingsof
theWorkingGroupreferredtoinparagraph1,inparticular onthe
questionofwhatfurtherstepsshouldbetakeni.r»thefisldo?inter­
nationalaccountingandreportingstandardsinticoatartofthe
proceedings oftheUnitedNationsCommissioncnT:-iiiSi..atiana.lCorporations .
Doneat FortheCouncil