(6) On 13 June 2000, the Commission published its Communication on "EU Financial Reporting Strategy: the way forward" in which it was proposed that all publicly traded Community companies prepare their consolidated financial statements in accordance with one single set of accounting standards, namely International Accounting Standards (IAS), at the latest by 2005.
(6) 13. juunil 2000 avaldas komisjon oma teatise "Euroopa Liidu finantsaruandluse strateegia: edaspidine tegevus", milles pandi ette, et hiljemalt 2005. aastal koostavad kõik börsil noteeritud ühenduse äriühingud oma raamatupidamise konsolideeritud aastaaruanded ühtsete raamatupidamisstandardite, nimelt rahvusvaheliste raamatupidamisstandardite (International Accounting Standards — IAS) kohaselt.