I betragtning af, at anvendelse af forskriftsproceduren med kontrol inden for de sædvanlige frister i visse særtilfælde vil kunne gøre det vanskeligt at vedtage nyligt udstedte regnskabsstandarder, ændringer til eksisterende regnskabsstandarder eller fortolkninger af eksisterende regnskabsstandarder i så god tid, at de kan anvendes af virksomhederne i det relevante regnskabsår, bør Europa-Parlamentet, Rådet og Kommissionen handle hurtigt for at sikre, at disse standarder og fortolkninger vedtages så rettidigt, at det ikke vil komme til at underminere investorernes forståelse og tillid.
In view of the fact that the application of the regulatory procedure with scrutiny within the usual deadlines could in certain exceptional situations make it difficult to adopt newly issued accounting standards, amendments to existing accounting standards or interpretations of existing accounting standards in time for them to be applied by undertakings for the relevant financial year, the European Parliament, the Council and the Commission should act speedily in order to ensure that those standards and interpretations are adopted in a timely manner so as not to undermine investor understanding and confidence.