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2000年6月13日,欧盟理事会发布了一份备忘录——《欧盟财务报告战略:未来走向》。在这份备忘录中,欧盟理事会建议,在欧盟成员国范围内的所有上市公司,最迟应于2005年采用国际会计准则编制合并会计报表。2002年7月19日,欧洲议会和欧盟委员会在布鲁塞尔召开大会,讨论通过了“关于运用国际会计准则的第1606号(2002)决议”。现将决议的有关内容介绍如下。 一、目标 本决议的目的是在欧盟成员国范围内采纳和运用国际会计准则,协调公司根据本决议第4条提供的财务信息,提高财务报表的透明度和可比性,并进而促进欧盟资本市场和成员国资本市场的高效运转。
June 13, 2000, the EU Council issued a memorandum - “EU financial reporting strategy: the future direction.” In this memo, the EU Council recommends that all listed companies within the EU member states should prepare consolidated financial statements in accordance with IAS. On July 19, 2002, the European Parliament and the European Commission convened a meeting in Brussels to discuss and adopt Resolution No. 1606 (2002) on the Application of International Accounting Standards. The relevant content of the resolution is as follows. I. Objectives The purpose of this resolution is to adopt and apply International Accounting Standards within the EU member states to coordinate financial information provided by the Company pursuant to Article 4 of the resolution and to improve the transparency and comparability of financial statements and thus to promote the EU’s capital markets and Efficient operation of capital markets in member countries.