本刊讯 2002年6月欧盟通过决议,要求所有上市公司不得迟于2005年按照国际会计准则编制合并报表。这项决议被欧洲评估界普遍认为将对评估业务产生重大影响,并将给评估师带来更多机会。 为落实此项决议,欧盟目前正在着手修订相 Our correspondent in June 2002 the EU passed a resolution requiring all listed companies not later than 2005 in accordance with international accounting standards for the preparation of consolidated statements. This resolution is widely regarded by the European assessment community as having a significant impact on the assessment business and will give assessors more opportunities. To implement the resolution, the EU is currently working on a revision