论文部分内容阅读
欧盟日前决定允许中国证券发行者在进入欧洲市场时使用中国会计准则,这是国际资本市场首次正式接受中国企业会计准则。11月14日,由欧盟成员国代表组成的欧盟证券委员会(ESC)就第三国会计准则等效问题投票决定:自2009年至2011年底前的过渡期内,欧盟将允许中国证券发行者在进入欧洲市场时使用中国会计准则,不需要根据欧盟境内市场采用的国际财务报告准则调整财务报表。
The EU has decided to allow Chinese securities issuers to use Chinese accounting standards when entering the European market. This is the first time that the international capital market has formally accepted the Chinese Accounting Standards for Business Enterprises. On November 14, the EU’s Securities Commission (ESC), a member of the European Union, voted on the equivalent issue of third-country accounting standards. During the transitional period from 2009 to the end of 2011, the EU will allow Chinese securities issuers The use of Chinese accounting standards in the European market does not require adjustment of the financial statements in accordance with IFRS adopted in the EU domestic market.