摘要：This work has the mission of meditating on the process of adoption of the International Accounting Standards Board (IASB) pronouncements like inspiring source of the financial reporting of the enterprises. First to all, the legal situation of the companies listed in the European Union is described, focusing on the obligation of elaborating its consolidated financial statements following the international standards issued by the IASB, with independence of the national accounting rules. Then, reflections are included about the decisions that have to take the companies in the transition process to take the international standards as the primary reporting reference, which are described in the International Financial Reporting Standard 1 (IFRS 1). The work finishes with some conclusions and a list of bibliographical references and of Internet that can be useful.
其他摘要：This work has the mission of meditating on the process of adoption of the International AccountingStandards Board (IASB) pronouncements like inspiring source of the financial reporting of the enterprises. First to all, the legal situation of the companies listed in the European Union is described, focusing on the obligation of elaborating its consolidated financial statements following the international standards issued by the IASB, with independence of the national accounting rules. Then, reflections are included about the decisions that have to take the companies in the transition process to take the international standards as the primary reporting reference, which are described in the International Financial Reporting Standard 1 (IFRS 1). The work finishes with some conclusions and a list of bibliographical references and of Internet that can be useful.
