欧盟讨论新国际财务报告准则和改进后国际会计准则采用问题欧盟理事会下设的会计监管委员会 (ARC)于 11月 30日在布鲁塞尔开会表决是否采用 2 0 0 4年新发布的国际财务报告准则 (如《国际财务报告准则第 3号———企业合并》)和改进后的国际会计准则 (如《国际会计准则第 1号— EU Discussion on New International Financial Reporting Standards and Improved IASC Issues The ARC of the EU Council met in Brussels on November 30 to vote on whether to adopt the newly released International Financial Reporting Standards in 2004 (Such as IFRS 3 - Business Combinations) and improved international accounting standards (such as IAS 1 -