Powers of the European Commission – delegated and implementing acts in practical terms

AbstractSince 2012, the European Commission has embarked on the ambitious project to harmonize public sector accounting rules on all levels of government within Europe, mainly to improve the quality as well as the comparability of financial data. Although International Public Sector Accounting Standards were deemed not to be suitable for a simple take-over because of various reasons, they nevertheless shall function as a primary reference point for developing European Public Sector Accounting Standards. A total of 21 out of 28 central governments have already reformed their accounting standards to accrual accounting, and some of them have also relied on IPSAS in this exercise. Apart from governments, various international and supranational governmental organizations have also since the end of the 2000’s been reforming their accounting system to accrual accounting, and have in the same way relied on existing IPSAS. This paper explores accounting practices found in ten intergovernmental organizations (Commonwealth Secretariat, Council of Europe, European Commission, IAEA, INTERPOL, ITER, NAPMA, OECD, International Criminal Court, WFP) whose statements are prepared in compliance with IPSAS. It analyzes how overt and covert options contained in IPSAS with relevance to the activities of intergovernmental organizations are exercised and evaluates in which areas of accounting material differences in accounting practices can be found, which may hinder the comparability of financial statements prepared on the basis of IPSAS.

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Digital single market - a new impetus on EU social policy?

Central and Eastern European eDem and eGov Days ◽

10.24989/ocg.338.21 ◽

2020 ◽

Vol 338 ◽

pp. 265-275

Author(s):

Daniel Zimmermann

Keyword(s):

Social Policy ◽

European Commission ◽

Single Market ◽

Social Dimension ◽

Social Rights ◽

Reform Agenda ◽

The Social ◽

Digital Skills ◽

Current Reform ◽

Training Programmes

In July 2019 the new president of the European Commission, Ursula von der Leyen, presented her guidelines for the period of presidency 2019-2024. While most proposals perpetuate the current reform agenda, the focus on the social dimension of the single market is remarkable. Von der Leyen has not only announced the full implementation of the European Pillar on Social Rights, but also highlighted new investment in digital competences seen as a key to competitiveness and innovation of the European economy. This paper will discuss whether the dynamics of the digital single market could lead to a new impetus on EU social policy and on European funding of training programmes. Therefore, an overview of significant funding programmes promoting digital skills is given.

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From sensor to user - The Copernicus Committee of the DDGI becomes Copernicus Relay of the European Commission Vom Sensor zum Anwender - DDGI-Copernicus-Kommission wird Copernicus Relay der Europäischen Kommission

GIS Business ◽

10.26643/gis.v12i3.5180 ◽

2019 ◽

Vol 12 (3) ◽

pp. 40-41

Author(s):

Müller, A

Keyword(s):

European Commission

From sensor to user - The Copernicus Committee of the DDGI becomes Copernicus Relay of the European Commission Vom Sensor zum Anwender - DDGI-Copernicus-Kommission wird Copernicus Relay der Europäischen Kommission

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