2009年4月·中國北京
2009年4月17日,澳大利亞會計準則理事會、文萊財政部、中國會計準則委員會、印度尼西亞會計師協會、香港會計師公會、韓國會計準則理事會、日本會計準則理事會、澳門核數師暨會計師注冊委員會、馬來西亞會計準則理事會、新西蘭會計準則審核委員會和新加坡會計準則理事會在北京舉行會議,討論建立亞洲-大洋洲會計準則制定機構組的可行性。
與會代表認識到:
一、本地區作為推動全球經濟增長的重要力量,已經并將繼續在應對國際金融危機、恢復全球經濟增長過程中發揮重要作用,各方應當本著公眾利益,協調立場,與相關方面加強合作,在保持本地區經濟繁榮穩定方面貢獻力量。
二、近年來亞洲大洋洲地區許多國家和地區已經采用了國際財務報告準則或與之趨同,還有許多國家和地區已宣布與國際財務報告準則趨同并公布了時間表或路線圖。在會計準則日益全球化趨同背景下,本地區會計準則制定機構已經并將繼續加強聯系,有必要建立機制和平臺,交流趨同中遇到的問題并分享經驗,為建立和完善統一的高質量全球會計準則體系提供支持。
三、本地區人口眾多,資源豐富,發達市場與新興市場經濟并存,公眾受托責任體現出本地區特有的多樣性,協調好本地區參與國際財務報告準則制定活動,有助于國際會計準則理事會充分考慮亞洲大洋洲地區的實際情況,并提升國際財務報告準則的公眾受托責任。
在此基礎上,與會代表討論了建立亞洲-大洋洲會計準則制定機構組的相關問題。為推動亞洲大洋洲地區采用國際財務報告準則或與之趨同,支持國際會計準則理事會為建立全球統一的高質量會計準則所做的工作,協調本地區各國家或地區參與全球統一財務報告準則制定的立場,提高本地區財務報告準則的一致性和可比性,確保本地區各國家和地區的公眾利益,提升財務報告信息質量,代表們一致認為應進一步就此進行磋商,盡早建立這一機制。
國際會計準則理事會主席戴維·泰迪先生、其他兩位理事和理事會國際活動總監出席了本次會議,并支持建立亞洲-大洋洲會計準則制定機構組。
第一次亞洲-大洋洲會計準則制定機構組會議將于2009年11月在馬來西亞舉行。與會代表歡迎本地區其他國家參加亞洲-大洋洲會計準則制定機構組。與會代表感謝中國會計準則委員會成功舉辦本次會議。
Preparatory Meeting of the Asian-Oceanian Standards Setters Group Communiqué Beijing, China·April 2009
On 17 April 2009, a preparatory meeting of the Asian-Oceanian Standards Setters Group (AOSSG) was held in Beijing. The preparatory meeting was co-sponsored by the Australian Accounting Standards Board (AASB), the Brunei Ministry of Finance, the China Accounting Standards Committee (CASC), the Indonesia Institute of Accountants (IAI), the Accounting Standards Board of Japan (ASBJ), the Korea Accounting Standards Board (KASB), the Malaysian Accounting Standards Board (MASB), the Financial Reporting Standards Boardof New Zealand, Singapore Accounting Standards Council(ASC, Singapore), the Hong Kong Institute of CPAs (HKICPA) and the Committee for the Registry of Auditors and Accountants (CRAC) of Macau.
The participants have recognized that:
1.Asian-Oceanian region as an important engine for the global economic growth has played and will continue to play an important role in response to the international financial crisis and restoring the global economy.Accounting standards setters in the region should, in the public interest, coordinate their positions and strengthen cooperation with constituents to contribute to the economic prosperity as well as stability in the region.
2.In recent years, many jurisdictions in Asian-Oceanian region have adopted or converged with the International Financial Reporting Standards (IFRSs), and many others have also announced to converge with the IFRSs with timetables or roadmaps.In the context of increasingly globalized financial reporting standards, accounting standards setters in the region have cemented and will continue to cement relationships. It is necessary for accounting standards setters in the region to establish a mechanism and platform to discuss problems and share experiences in the convergence process and make contributions to a single set of high quality global accounting standards.
3.The region features a large population, abundant resources, as well as co-existing developed and emerging economies.A regional coordination and participation in the IFRSs development with public accountabilities will help the International Accounting Standards Board (IASB) consider situations in the Asian-Oceaian region and enhance the IASB’s public accountability.
In view of this, participants discussed issues related to establishing the Asian-Oceanian Standards Setters Group (AOSSG), to promote the adoption of or convergence with the IFRSs in the region, support the IASB’s effort to establish a single set of high quality global accounting standards, coordinate positions of jurisdictions in the region and participation in the development of the IFRSs, improve the consistency and comparability of the financial reporting standards in the region and enhance the quality of financial reporting in the public interest of jurisdictions in the region. Participants agreed to establish the AOSSG as early as possible.
Chairman Sir David Tweedie as well as other two Board members and the international activities director of the IASB attended the preparatory meeting and applauded the founding of AOSSG.
The first meeting of the AOSSG will be hosted by Malaysia in November of 2009. All participants of the preparatory meeting welcome all other countries in the region to participate in the AOSSG. Participants fully appreciated the CASC hosting the meeting successfully.
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