(2) Den 13. juni 2000 offentliggjorde Kommissionen sin meddelelse "EU's regnskabsstrategi: vejen frem", hvori den foreslog, at alle børsnoterede selskaber senest i 2005 går over til at udarbejde deres konsoliderede regnskaber i henhold til et enkelt sæt regnskabsstandarder, International Accounting Standards (IAS).
(2) On 13 June 2000, the Commission published its Communication entitled "EU Financial Reporting Strategy: The Way Forward" in which it was proposed that all listed companies prepare their consolidated accounts in accordance with one single set of accounting standards, namely International Accounting Standards (IAS), at the latest by 2005.