# International Accounting Standards (IAS) evaluation and activities of the International Financial Reporting Standards (IFRS) Foundation, European Financial Reporting Advisory Group (EFRAG) and the Public Interest Oversight Board (PIOB)

European Parliament procedure 2016/2006(INI) (INI - Own-initiative procedure, 8th term, committee ECON). Stage: Procedure completed. 120 committee amendments tabled by 13 Members between 2016-03-02 and 2016-03-14.

## What the amendments focus on

This dossier concerns evaluation of International Accounting Standards (IAS) and activities of the IFRS Foundation, EFRAG and the Public Interest Oversight Board. The amendments treat IFRS and international standards on auditing as a public good for the internal and capital markets, discuss the IASB's governance and accountability, the EU's contribution to and endorsement of standards, simplification for SMEs, European Public Sector Accounting Standards (EPSAS), and the US position.

## Most active Members on this file

| Member | Country | Group | Amendments | Markdown |
|---|---|---|---|---|
| Sven GIEGOLD | Germany | Verts/ALE | 44 | https://amendeu.com/md/meps/96730.md |
| Pervenche BERÈS | France | S&D | 19 | https://amendeu.com/md/meps/1985.md |
| Syed KAMALL | United Kingdom | ECR | 14 | https://amendeu.com/md/meps/33569.md |
| Andrey NOVAKOV | Bulgaria | PPE | 8 | https://amendeu.com/md/meps/107212.md |
| Fabio DE MASI | Germany | NI | 7 | https://amendeu.com/md/meps/124858.md |
| Cătălin Sorin IVAN | Romania | NI | 6 | https://amendeu.com/md/meps/96857.md |
| Cora van NIEUWENHUIZEN | Netherlands | ALDE | 6 | https://amendeu.com/md/meps/125019.md |
| Barbara KAPPEL | Austria | ENF | 5 | https://amendeu.com/md/meps/125024.md |
| Ingeborg GRÄSSLE | Germany | PPE | 3 | https://amendeu.com/md/meps/28220.md |
| Neena GILL | United Kingdom | S&D | 3 | https://amendeu.com/md/meps/4533.md |
| Louis MICHEL | Belgium | ALDE | 2 | https://amendeu.com/md/meps/96670.md |
| Jonás FERNÁNDEZ | Spain | S&D | 2 | https://amendeu.com/md/meps/125046.md |
| Theodor Dumitru STOLOJAN | Romania | PPE | 2 | https://amendeu.com/md/meps/39721.md |

## Official source documents

- PE578.642: http://www.europarl.europa.eu/doceo/document/ECON-AM-578642_EN.pdf
- PE578.787: http://www.europarl.europa.eu/doceo/document/CONT-AM-578787_EN.pdf

Full amendment texts, votes and exports: https://amendeu.com/dossiers/2016-2006-INI · machine-readable: https://amendeu.com/data/dossiers/2016-2006-INI.json

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Source: AmendEU (amendeu.com), built from Parltrack (ODbL), European Parliament Open Data ((c) European Union) and official Parliament documents. Aggregates CC BY 4.0.
Data refreshed: 2026-07-27. Human-readable version: https://amendeu.com/dossiers/2016-2006-INI
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