国际财务报告准则下的评估

VALUATION UNDER INTERNATIONAL FINANCIAL REPORTING STANDARDS

欧盟各国上市公司从2005年1月1日起采用国际财务报告准则。为了解在其执行过程中评估准则的应用情况,国际评估准则委员会(IVSC)对欧洲主要不动产投资公司按国际财务报告准则(IFRS)编制的年报中评估准则应用的一致程度,以及不动产评估的价值定义情况进行了调查分析。译者对该调查分析结果进行了编译,供读者参阅。

Over 8000 European listed companies now prepare their financial statements under the International Financial Reporting Standards （IFRS） published by the I ntemational Accounting Standards Board rather than using national accounting rules. The 2005, or in some cases 2006, financial statements were the first published year end audited I FRS accounts.