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会计欧盟推出会计准则等效认定标准欧盟委员会已于近日通过相关规定,为认定第三国会计准则是否与欧盟实行的国际财务报告准则等效确立了衡量标准。根据欧盟委员会的新规定,如果按照第三国会计准则编制的财务报表与按照国际财务报告准则编制的财务报表相比,能够让投资者对证券发行企业的资产负债、财务状况和赢利状况及前景做出相似判断,并且投资者很可能会做出相同的投资决定,那么就可以认为等效。而认定第三国会计准则是否等效的程序既可以由欧盟委员会自主启动,也可以根据欧盟成员国或第三国主管机构的申请启动。
Accounting The EU introduced accounting standards equivalent to determine the standard The European Commission recently passed the relevant provisions of the test for determining whether the third country accounting standards with the EU IFRS established a measure of equivalent. According to the new regulation of the European Commission, if the financial statements prepared in accordance with the third-country accounting standards are compared with the financial statements prepared in accordance with IFRS, they can enable investors to make analysis on the assets and liabilities, financial position and profitability of the securities issuing enterprises and their prospects Similar judgments, and investors are likely to make the same investment decision, then you can think equivalent. The procedures for determining whether third-country accounting standards are equivalent can be initiated either by the European Commission itself or on the application of the EU member states or third-country competent authorities.