2009年4月·中國北京

　　

　　2009年4月16日，中國財政部在北京主辦了2009年國際財務報告準則（IFRS）地區政策論壇。來自澳大利亞、文萊、印度、印度尼西亞、日本、韓國、馬來西亞、新西蘭、新加坡、中國、中國香港特別行政區、中國澳門特別行政區等12個國家和地區的近80名代表參加了此次論壇。參會代表包括會計準則制定機構、會計職業團體、中央銀行和金融監管機構的高級代表和政府官員。中國財政部副部長王軍、澳大利亞國庫部商務及金融服務司司長梅杰夫、國際會計準則理事會主席戴維·泰迪、兩名理事和一名總監參加了此次論壇。

　　2009年4月2日，G20領導人峰會在英國倫敦舉行。此次金融危機爆發以來，許多問題引起了高度關注。這些問題包括：

　　· 降低金融工具會計準則的復雜性；

　　· 通過納入更廣泛的信息來完善貸款損失準備的確認；

　　· 改進關于準備金、資產負債表表外披露和估值不確定性的會計準則；

　　· 加強與監管機構的合作，促進估值準則在全世界范圍內清晰和一致地應用；

　　· 在建立統一高質量的全球性會計準則方面取得重大進展；

　　· 在獨立會計準則制定程序的框架下，通過審議國際會計準則理事會章程，提高包括審慎監管機構和新興市場在內的利益相關方的參與程度。

　　時值G20領導人峰會后即召開此次論壇，對于探討金融危機對會計的影響、討論本地區應對金融危機應采取的進一步行動，以及促進本地區會計準則制定機構與相關監管機構之間的合作具有重要的意義。

　　論壇議程

　　參會代表們討論了：

　　· 全球金融危機與財務報告框架的關系；

　　· 本地區各國應對金融危機所采取的行動；

　　· 全球化準則制定環境下的國際趨同以及地區影響；

　　· 不具公眾受托責任主體的財務報告要求和可擴展商業報告語言的進展。

　　這些議程突出了此次金融危機對全球經濟和會計造成的深遠影響，以及全球采用統一高質量的會計準則的重要意義。同時也表明了會計準則國際趨同過程中充分考慮各地區的情況和意見的重要性。

　　參會代表們交流了各自對此次金融危機及其影響的看法，以及各國或地區應對金融危機已經采取的行動和未來計劃，探討進一步加強地區準則制定機構間合作的意義，并且討論了不具公眾受托責任主體的財務報告要求和可擴展商業報告語言的發展情況。

　　成果

　　1. 代表們贊賞國際會計準則理事會為應對此次金融危機所采取的行動，并一致認為應進一步加強合作，完善現行國際財務報告準則體系。

　　2．代表們確認了財務報告的目標是改進資本提供者可用信息的質量，以提升全球資本市場的運作。

　　3. 代表們一致認為，建立統一高質量的全球會計準則是信息充分市場的重要條件，將有助于防范金融危機和促進全球經濟的發展，各國或地區應以采用國際財務報告準則為最終目標，積極推進本國或本地區會計準則與國際財務報告準則的趨同。

　　4. 代表們一致認為，會計準則制定機構應加強與相關監管機構的合作，改進會計準則與相關監管要求的協調，并促進會計準則得到一貫遵循和執行。

　　5. 代表們一致認為，國際財務報告準則在制定過程中應充分考慮各地區的情況和意見。加強會計準則制定機構合作非常重要，建立相應機制，以提升本地區對國際財務報告準則制定的貢獻。

　　6. 代表們一致同意，下一屆國際財務報告準則地區政策論壇將由新加坡主辦。

　　International Financial Reporting Standards

　　 Regional Policy Forum

　　Communiqué Beijing·April， 2009

　　The Ministry of Finance of the People’s Republic of China (thereafter the MoF) hosted 2009 International Financial Reporting Standards (IFRS) Regional Policy Forum in Beijing on April 16， 2009. About 80 participants from Australia， Brunei， India， Indonesia， Japan， the Republic of Korea， Malaysia， New Zealand， Singapore， China， Hong Kong SAR and Macau SAR attend the Forum. The participants included senior representatives of accounting standard setters， professional accounting bodies， central banks， financial oversight bodies and government officials. Mr. Wang Jun， Vice-Minister of the MoF， Mr. Geoff Miller， General Manager， Australian Treasury， Sir David Tweedie， Chairman of International Accounting Standards Board， two Board members and one Director attended the forum.

　　On 2 April 2009， the G20 London summit was held. Since the outbreak of the financial crisis， many issues have aroused great attention. Those of special interest to participants， include:

　　·reduce the complexity of accounting standards for financial instruments，

　　·strengthen accounting recognition of loan-loss provisions by incorporating abroader range of credit information，

　　·improve accounting standards for provisioning， off-balance sheet exposures andvaluation uncertainty，

　　·achieve clarity and consistency in the application of valuation standards internationally， working with supervisors，

　　·make significant progress towards a single set of high quality global accounting standards，

　　·within the framework of the independent accounting standard setting process，improve involvement of stakeholders， including prudential regulators andemerging markets， through the IASB’s constitutional review.

　　Convening the Forum shortly after the G20 summit is of great significance to explore the relationship of the financial crisis and accounting， discuss further actions to be taken in the region to overcome the crisis， as well as promote cooperation amongst regional accounting standards setters and related regulators and supervisors.

　　Forum Sessions

　　Participants of the Forum considered:

　　·the relationship of the global financial crisis and the financial reporting framework;

　　·the actions taken by jurisdictions in the region in response to the financial crisis;

　　·international convergence and regional influence in the international standards setting environment;

　　·financial reporting requirements for non-publicly accountable entities and progress in eXtensible Business Reporting Language (XBRL).

　　These sessions highlighted the far-reaching impact of the financial crisis on the global economy and accounting， as well as the significance of a single set of high quality global accounting standards. They also indicated the importance of taking into full account the realities and opinions of different regions through the global convergence of accounting standards.

　　Participants shared views on the issues relating to the financial crisis and its impact， as well as actions already taken and plans for the future in various countries and regions to address the crisis， addressed the significance of establishing a cooperation mechanism between regional standards setting bodies， and discussed the financial reporting requirements for non-publicly accountable entities and the development of XBRL.

　　Outcomes

　　1.Participants expressed their appreciation for the actions of IASB in response to the financial crisis， and agreed to further strengthen cooperation to improve the current system of IFRSs.

　　2.Participants confirmed that the objective of financial reporting is to improve the quality of information available for capital providers so as to enhance the operation of the world’s capital markets.

　　3.Participants agreed that the establishment of a single set of high quality global accounting standards is an important ingredient in a well-informed market that would assist in the prevention of financial crises and the development of the global economy; countries and regions should actively promote their own accounting standards to converge with the IFRSs， with the aim ultimately of adopting the IFRSs.

　　4.Participants agreed that the accounting standards setting bodies should strengthen cooperation with the relevant regulators and supervisors in coordinating the accounting standards with related regulatory requirements， and to promote consistent implementation of accounting standards.

　　5.Participants agreed that in the development of the IFRSs the realities and opinions of different regions should be given due consideration. It is critical to intensify cooperation among the regional accounting standards setting bodies and to set up a corresponding mechanism for the region to make contribution to the development of the IFRSs.

　　6.Participants agreed that the next IFRS Regional Policy Forum will be hosted by Singapore.

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