Questão de Língua Inglesa

23 E 24: Cross-border investors often find it difficult to understand financial statements that foreign companies prepare using their respective nations’ accounting principles. But greater uniformity and efficiency are coming to the 05 international investment community now that most public companies domiciled within the European Union (EU) will be required to use international financial reporting standards (IFRS) beginning in January 2005. This article will show CPAs how to assist their employers and clients 10 in preparing for the impact of the EU requirements on their financial reporting. IFRS is a body of accounting and financial reporting standards developed by the International Accounting Standards Board (IASB). Every major nation is moving toward adopting them to one extent or another. The 15 European Union requires their use, the United States and Canada are converging their versions of GAAP with IFRS and some companies in other countries are using them voluntarily. (http://www.aicpa.org/pubs/jofa/sep2004/gannon.htm, em 28//06/2005)