whether the European Parliament and the Council have been involved at an early stage when developing financial reporting standards, in general, and in the endorsement process in particular;
cé acu an raibh Parlaimint na hEorpa agus an Chomhairle rannpháirteach ag céim luath agus caighdeáin um thuairisciú airgeadais á bhforbairt, go ginearálta, agus i bpróiseas an fhormhuinithe go háirithe;