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出处 《电子产品世界》 2005年第09A期145-145,共1页 Electronic Engineering & Product World
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  • 1EC Commission, 1995, Accounting Harmonization: A New Strategy vis- a - vis International Harmonization, EC Commission.
  • 2EC Commission, Contact Committee, 1996 ,An Examination of the Conformity Between the International Accounting Standards and the European Accounting Directives, EC Commission, p. 3.
  • 3EC Commission, 2000, Communication from the Commission to the Council and the European Parliament, EU Financial Reporting Strategy: the Way Forward, EC Commission.
  • 4EC Commission, 2002a, Proposal for a Directive of the European Parliament and of the Council Amending Council Directives 78/660/EEC, 83/349/EEC on the annual and consolidated accounts of certain types of companies and insurance undertakings, EC Commission
  • 5EC Commission, 2002b, Regulation (EC) No. 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting Standards , EC Commission.
  • 6Nobes, W. Christopher,2001, GAAP2001: A Survey of National Accounting Rules Benchmarked Against International Accounting Standards, Andersen, BDO, Deloitte Touche Tohmatsu, Ernst & Young, Grant Thornton, KPMG, Pricewaterhouse Coopers.
  • 7Nobes, W. Christopher,2001, Introducing GAAP2001: A Survey of National Accounting Rules Benchmarked Against International Accounting Standards, Andersen, BDO, Deloitte Touche Tohmatsu, Ernst & Young, Grant Thornton, KPMG, Pricewaterhouse Coopers, p. 4
  • 8Nobes, Christopher, W. ed ,2000, GAAP2000: A Survey of National Accounting Rules in 53 Countries, Andersen, BDO, Deloitte Touche Tohmatsu, Ernst & Young, Grant Thornton, KPMG,Pricewaterhouse Coopers.
  • 9Pricewaterhouse Coopers, 2002, Europe and International Financial Reporting Standards 2005: Your Questions Answered, Pricewaterhouse Coopers, p. 4.
  • 10Verordnung(EG)Nr. 1606/2002 des Europaeischen parlaments und des Rates vom 19. Juli 2002 betreffend die Anwendung internationaler Rechnungslegungsstandards. europa. eu. int.

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