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一、国内动态(一)我国与欧盟正式实现会计准则互认等效2012年9月14日,财政部发布2012年第65号公告。公告称,截至2010年12月31日,国际会计准则理事会已发布并生效的国际财务报告准则已被欧盟认可,并且在欧盟成员国上市公司合并财务报表层面实施良好。根据《中华人民共和国会计法》和其他相关规定,自2012年1月1日起,欧盟成员国上市公司在合并财务报表层面所采用的国际财务报告准则与中国企业会计准则等效。
First, the domestic dynamics (A) China and the EU formally recognized the accounting standards recognized each equivalent September 14, 2012, the Ministry of Finance released 2012 Notice 65. The announcement said that as of December 31, 2010, the International Accounting Standards Board has issued and took effect IFRS has been recognized by the EU, and EU listed companies in the EU consolidated financial statements implemented well. According to Accounting Law of the People’s Republic of China and other relevant regulations, the IFRSs adopted by listed companies in EU member states at the level of the consolidated financial statements are equivalent to Chinese Accounting Standards for Business Enterprises since January 1, 2012.