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international Financial Reporting Standards (IFRS) are issued by an international private organisation, the International Accounting Standards Board (IASB). In order to become binding law in the EU, they must be ‘endorsed’ in a specific procedure prescribed in Article 3(1) and 6 Regulation No 1606/2002 and Articles 5a(1)-(4) and Articles 10-11 Council Decision 1999/468/EC, i.e. the ‘Regulatory Procedure with Scrutiny’. All standards and interpretations are adopted as Commission Regulations to have ...

This document, prepared by Policy Department A for the Economic and Monetary Affairs (ECON) Committee, briefly describes the general accounting and solvency framework, provides an overview of the accounting rules applicable to entities providing insurance and pensions, and presents recent changes to accounting and solvency rules and their potential effects on pension management, financing and provision.

Since the 1980s, Germany's public administrations have been in a process of modernisation known as 'New Public Management'. This was brought about through increasing shortage of resources, the subsequent need to reduce public spending, rising productivity demands on administrations and through attempts to ensure long-term international competitiveness. The study highlights improvements in various areas, where an attempt is being made to ensure efficient administrative practices.