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Annual Report of Activities in 2014

ICAC 2014 Report 22nd of October 2014 that amends Directive 2013/34/EU with respect to the disclosure of non-financial information and information on diversity by certain large companies and groups, as well as that of the Regulatory Framework (EU) No. 258/2014 of the European Parliament and Council of the 3rd of April 2014 which institutes a programme of the Union intended to support certain activities in the field of financial and audit information during the period 2014-2020 and Decision No. 716/2009/EC was repealed. d) Technical coordination and cooperation with international organisations by participating in accounting work groups, specifically: • Attending and participating in meetings of the Accounting Regulatory Committee (ARC), chaired by the European Commission. • Attending and participating in quarterly meetings of the EFRAG-CFSS with European accounting regulators, chaired by the EFRAG. • Attendance and taking part in the proactive work group “Separate financial state-ments prepared under IFRS”, chaired by EFRAG. Collaboration with the EFRAG through reports and letters of comments to the gazettes of the EFRAG and their draft letters and on the standards and accounting interpretations of the IASB. • Attendance and participation at the quarterly meetings of the ASAF held in London. • Attendance and participation at meetings of the work group organised by the Com-mission (workshop) for the transposition of Directive 2013/34/EU of the 26 June of the European Parliament and Council, on the annual financial statements, the conso-lidated financial statements and the related reports of certain types of undertakings, by reason of which they amend Directive 2006/43/EC of the European Parliament and Council and repeal Council Directives 78/660/EC and 83/349/EEC. • Attendance and participation at meetings of the company work group, held at the Council of the EU, regarding (EU) Regulation No. 258/2014 of the European Parliament and Council of the 3 April 2014, whereby a programme of the Union is instituted, designed to endorse certain activities within the scope of financial reporting and au-diting during the 2014-2020 period and Decision No. 716/2009/EC is repealed. • Attendance and participation at meetings of the company work group, held at the Council of the EU, regarding Directive 2014/95/EU of the European Parliament and Council of 22 October 2014, which amended Directive 2013/34/EU in relation to the presentation of non-financial information and information about diversity for certain large companies and certain groups. • Participation in the meetings of the accounting experts work group (ISAR) set up by 13 UNCTAD (UN). • Attendance to the national accounting regulator meetings (NSS), held in New Delhi and London organised by IFASS. • Attendance and participation at the global annual meeting held by the IASB in London for accounting regulators. • Collaboration with the IASB by means of reports and letters with observations on its proposals of accounting standards and interpretations. e) Collaboration with the Bank of Spain Balance Sheet Centres on the review and, as appro-priate, modification of forms for filing individual and consolidated annual accounts in the Mercantile Registries. f) Collaboration and attendance at accounting meetings on the Higher Sports Board of the Mixed Commission for transformation of clubs into sports corporations.


Annual Report of Activities in 2014
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