2009年4月·中国北京

　　

　　2009年4月16日，中国财政部在北京主办了2009年国际财务报告准则（IFRS）地区政策论坛。来自澳大利亚、文莱、印度、印度尼西亚、日本、韩国、马来西亚、新西兰、新加坡、中国、中国香港特别行政区、中国澳门特别行政区等12个国家和地区的近80名代表参加了此次论坛。参会代表包括会计准则制定机构、会计职业团体、中央银行和金融监管机构的高级代表和政府官员。中国财政部副部长王军、澳大利亚国库部商务及金融服务司司长梅杰夫、国际会计准则理事会主席戴维·泰迪、两名理事和一名总监参加了此次论坛。

　　2009年4月2日，G20领导人峰会在英国伦敦举行。此次金融危机爆发以来，许多问题引起了高度关注。这些问题包括：

　　· 降低金融工具会计准则的复杂性；

　　· 通过纳入更广泛的信息来完善贷款损失准备的确认；

　　· 改进关于准备金、资产负债表表外披露和估值不确定性的会计准则；

　　· 加强与监管机构的合作，促进估值准则在全世界范围内清晰和一致地应用；

　　· 在建立统一高质量的全球性会计准则方面取得重大进展；

　　· 在独立会计准则制定程序的框架下，通过审议国际会计准则理事会章程，提高包括审慎监管机构和新兴市场在内的利益相关方的参与程度。

　　时值G20领导人峰会后即召开此次论坛，对于探讨金融危机对会计的影响、讨论本地区应对金融危机应采取的进一步行动，以及促进本地区会计准则制定机构与相关监管机构之间的合作具有重要的意义。

　　论坛议程

　　参会代表们讨论了：

　　· 全球金融危机与财务报告框架的关系；

　　· 本地区各国应对金融危机所采取的行动；

　　· 全球化准则制定环境下的国际趋同以及地区影响；

　　· 不具公众受托责任主体的财务报告要求和可扩展商业报告语言的进展。

　　这些议程突出了此次金融危机对全球经济和会计造成的深远影响，以及全球采用统一高质量的会计准则的重要意义。同时也表明了会计准则国际趋同过程中充分考虑各地区的情况和意见的重要性。

　　参会代表们交流了各自对此次金融危机及其影响的看法，以及各国或地区应对金融危机已经采取的行动和未来计划，探讨进一步加强地区准则制定机构间合作的意义，并且讨论了不具公众受托责任主体的财务报告要求和可扩展商业报告语言的发展情况。

　　成果

　　1. 代表们赞赏国际会计准则理事会为应对此次金融危机所采取的行动，并一致认为应进一步加强合作，完善现行国际财务报告准则体系。

　　2．代表们确认了财务报告的目标是改进资本提供者可用信息的质量，以提升全球资本市场的运作。

　　3. 代表们一致认为，建立统一高质量的全球会计准则是信息充分市场的重要条件，将有助于防范金融危机和促进全球经济的发展，各国或地区应以采用国际财务报告准则为最终目标，积极推进本国或本地区会计准则与国际财务报告准则的趋同。

　　4. 代表们一致认为，会计准则制定机构应加强与相关监管机构的合作，改进会计准则与相关监管要求的协调，并促进会计准则得到一贯遵循和执行。

　　5. 代表们一致认为，国际财务报告准则在制定过程中应充分考虑各地区的情况和意见。加强会计准则制定机构合作非常重要，建立相应机制，以提升本地区对国际财务报告准则制定的贡献。

　　6. 代表们一致同意，下一届国际财务报告准则地区政策论坛将由新加坡主办。

　　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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