4月16日，2009年國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則地區(qū)政策論壇在北京舉行。來(lái)自澳大利亞、文萊、印度、印度尼西亞、日本、韓國(guó)、馬來(lái)西亞、新西蘭、新加坡、中國(guó)香港特別行政區(qū)、中國(guó)澳門(mén)特別行政區(qū)的會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)和監(jiān)管機(jī)構(gòu)代表及國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)代表約80人出席論壇。本次論壇的主題是探討金融危機(jī)對(duì)會(huì)計(jì)的影響，本地區(qū)應(yīng)對(duì)金融危機(jī)應(yīng)采取的行動(dòng)，以及促進(jìn)本地區(qū)會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)與相關(guān)監(jiān)管機(jī)構(gòu)的合作等。財(cái)政部副部長(zhǎng)、中國(guó)會(huì)計(jì)準(zhǔn)則委員會(huì)秘書(shū)長(zhǎng)王軍出席論壇并致辭。
王軍指出，國(guó)際金融危機(jī)不僅給全球經(jīng)濟(jì)秩序和金融體系帶來(lái)了新的嚴(yán)峻挑戰(zhàn)，也對(duì)國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)和各國(guó)會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)提出了一系列值得研究探討的嶄新課題。中國(guó)和世界各國(guó)應(yīng)對(duì)金融危機(jī)的共同經(jīng)驗(yàn)是：樹(shù)立信心、明確取向、制定措施、抓好落實(shí)。這些經(jīng)驗(yàn)同樣適用于會(huì)計(jì)行業(yè)應(yīng)對(duì)金融危機(jī)的挑戰(zhàn)。他說(shuō)：會(huì)計(jì)行業(yè)要在危機(jī)中求生存、謀發(fā)展、拓領(lǐng)域，第一是要樹(shù)立信心，應(yīng)當(dāng)堅(jiān)信，在世界各國(guó)會(huì)計(jì)同仁的通力合作下，會(huì)計(jì)行業(yè)和會(huì)計(jì)職業(yè)一定可以擺脫危機(jī)的陰霾，在危機(jī)中求得新一輪的創(chuàng)新和發(fā)展；二是要找準(zhǔn)取向，國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)和各國(guó)會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)應(yīng)當(dāng)攜手推動(dòng)建立全球統(tǒng)一的高質(zhì)量財(cái)務(wù)報(bào)告準(zhǔn)則；三是要采取措施，進(jìn)一步改進(jìn)國(guó)際會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)的治理結(jié)構(gòu)，完善金融工具、公允價(jià)值等會(huì)計(jì)準(zhǔn)則；四是要抓緊落實(shí)，應(yīng)切實(shí)將會(huì)計(jì)國(guó)際趨同的基本取向和主要措施貫徹落實(shí)到每一個(gè)細(xì)節(jié)上來(lái)，避免由于單一資本市場(chǎng)國(guó)家商業(yè)及監(jiān)管模式的漏洞導(dǎo)致國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則體系的缺失和隱患。
王軍最后就進(jìn)一步加強(qiáng)亞洲-大洋洲區(qū)域會(huì)計(jì)合作、共同應(yīng)對(duì)國(guó)際金融危機(jī)挑戰(zhàn)，提四點(diǎn)倡議：一致行動(dòng)，共同應(yīng)對(duì)危機(jī)；立足自身，持續(xù)推進(jìn)趨同；協(xié)調(diào)準(zhǔn)則，便利貿(mào)易投資；辦好論壇，承擔(dān)公眾責(zé)任。
此次論壇為期一天，與會(huì)代表就全球金融危機(jī)分別對(duì)財(cái)務(wù)報(bào)告框架的影響、全球會(huì)計(jì)界應(yīng)對(duì)金融危機(jī)采取的行動(dòng)及下一步行動(dòng)計(jì)劃，全球化準(zhǔn)則制定環(huán)境下的國(guó)際趨同以及地區(qū)影響等進(jìn)行了深入探討。會(huì)后發(fā)表的公報(bào)高度贊賞國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)為應(yīng)對(duì)此次金融危機(jī)所采取的行動(dòng)，并一致認(rèn)為應(yīng)進(jìn)一步加強(qiáng)合作，完善現(xiàn)行國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則體系。同時(shí)認(rèn)為，建立全球統(tǒng)一的高質(zhì)量會(huì)計(jì)準(zhǔn)則對(duì)于防范金融危機(jī)和促進(jìn)全球經(jīng)濟(jì)發(fā)展具有積極作用，各國(guó)或地區(qū)應(yīng)積極推進(jìn)本國(guó)或本地區(qū)會(huì)計(jì)準(zhǔn)則與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的趨同；會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)應(yīng)加強(qiáng)與相關(guān)監(jiān)管機(jī)構(gòu)的合作，改進(jìn)會(huì)計(jì)準(zhǔn)則與相關(guān)監(jiān)管要求的協(xié)調(diào)，并促進(jìn)會(huì)計(jì)準(zhǔn)則得到一貫遵循和執(zhí)行。國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則在制定過(guò)程中應(yīng)充分考慮各地區(qū)的情況和意見(jiàn)。加強(qiáng)地區(qū)會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)合作，在本地區(qū)建立準(zhǔn)則制定機(jī)構(gòu)合作機(jī)制，對(duì)增強(qiáng)本地區(qū)對(duì)國(guó)際準(zhǔn)則制定機(jī)構(gòu)的影響具有重要意義。為此，與會(huì)代表一致贊成建立亞洲-大洋洲會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)組。
國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則地區(qū)政策論壇由澳大利亞國(guó)庫(kù)部提議創(chuàng)辦，旨在促進(jìn)亞洲、大洋洲國(guó)家交流會(huì)計(jì)準(zhǔn)則制定和國(guó)際趨同方面的經(jīng)驗(yàn)，并對(duì)國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)提出意見(jiàn)和建議。2005年和2007年分別在澳大利亞和日本成功舉辦了兩屆國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則地區(qū)政策論壇。
國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則地區(qū)政策論壇公報(bào)
2009年4月·中國(guó)北京
2009年4月16日，中國(guó)財(cái)政部在北京主辦了2009年國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則（IFRS）地區(qū)政策論壇。來(lái)自澳大利亞、文萊、印度、印度尼西亞、日本、韓國(guó)、馬來(lái)西亞、新西蘭、新加坡、中國(guó)、中國(guó)香港特別行政區(qū)、中國(guó)澳門(mén)特別行政區(qū)等12個(gè)國(guó)家和地區(qū)的近80名代表參加了此次論壇。參會(huì)代表包括會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)、會(huì)計(jì)職業(yè)團(tuán)體、中央銀行和金融監(jiān)管機(jī)構(gòu)的高級(jí)代表和政府官員。中國(guó)財(cái)政部副部長(zhǎng)王軍、澳大利亞國(guó)庫(kù)部商務(wù)及金融服務(wù)司司長(zhǎng)梅杰夫、國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)主席戴維·泰迪、兩名理事和一名總監(jiān)參加了此次論壇。
2009年4月2日，G20領(lǐng)導(dǎo)人峰會(huì)在英國(guó)倫敦舉行。此次金融危機(jī)爆發(fā)以來(lái)，許多問(wèn)題引起了高度關(guān)注。這些問(wèn)題包括：
· 降低金融工具會(huì)計(jì)準(zhǔn)則的復(fù)雜性；
· 通過(guò)納入更廣泛的信息來(lái)完善貸款損失準(zhǔn)備的確認(rèn)；
· 改進(jìn)關(guān)于準(zhǔn)備金、資產(chǎn)負(fù)債表表外披露和估值不確定性的會(huì)計(jì)準(zhǔn)則；
· 加強(qiáng)與監(jiān)管機(jī)構(gòu)的合作，促進(jìn)估值準(zhǔn)則在全世界范圍內(nèi)清晰和一致地應(yīng)用；
· 在建立統(tǒng)一高質(zhì)量的全球性會(huì)計(jì)準(zhǔn)則方面取得重大進(jìn)展；
· 在獨(dú)立會(huì)計(jì)準(zhǔn)則制定程序的框架下，通過(guò)審議國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)章程，提高包括審慎監(jiān)管機(jī)構(gòu)和新興市場(chǎng)在內(nèi)的利益相關(guān)方的參與程度。
時(shí)值G20領(lǐng)導(dǎo)人峰會(huì)后即召開(kāi)此次論壇，對(duì)于探討金融危機(jī)對(duì)會(huì)計(jì)的影響、討論本地區(qū)應(yīng)對(duì)金融危機(jī)應(yīng)采取的進(jìn)一步行動(dòng)，以及促進(jìn)本地區(qū)會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)與相關(guān)監(jiān)管機(jī)構(gòu)之間的合作具有重要的意義。
論壇議程
參會(huì)代表們討論了：
· 全球金融危機(jī)與財(cái)務(wù)報(bào)告框架的關(guān)系；
· 本地區(qū)各國(guó)應(yīng)對(duì)金融危機(jī)所采取的行動(dòng)；
· 全球化準(zhǔn)則制定環(huán)境下的國(guó)際趨同以及地區(qū)影響；
· 不具公眾受托責(zé)任主體的財(cái)務(wù)報(bào)告要求和可擴(kuò)展商業(yè)報(bào)告語(yǔ)言的進(jìn)展。
這些議程突出了此次金融危機(jī)對(duì)全球經(jīng)濟(jì)和會(huì)計(jì)造成的深遠(yuǎn)影響，以及全球采用統(tǒng)一高質(zhì)量的會(huì)計(jì)準(zhǔn)則的重要意義。同時(shí)也表明了會(huì)計(jì)準(zhǔn)則國(guó)際趨同過(guò)程中充分考慮各地區(qū)的情況和意見(jiàn)的重要性。
參會(huì)代表們交流了各自對(duì)此次金融危機(jī)及其影響的看法，以及各國(guó)或地區(qū)應(yīng)對(duì)金融危機(jī)已經(jīng)采取的行動(dòng)和未來(lái)計(jì)劃，探討進(jìn)一步加強(qiáng)地區(qū)準(zhǔn)則制定機(jī)構(gòu)間合作的意義，并且討論了不具公眾受托責(zé)任主體的財(cái)務(wù)報(bào)告要求和可擴(kuò)展商業(yè)報(bào)告語(yǔ)言的發(fā)展情況。
成果
1. 代表們贊賞國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)為應(yīng)對(duì)此次金融危機(jī)所采取的行動(dòng)，并一致認(rèn)為應(yīng)進(jìn)一步加強(qiáng)合作，完善現(xiàn)行國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則體系。
2．代表們確認(rèn)了財(cái)務(wù)報(bào)告的目標(biāo)是改進(jìn)資本提供者可用信息的質(zhì)量，以提升全球資本市場(chǎng)的運(yùn)作。
3. 代表們一致認(rèn)為，建立統(tǒng)一高質(zhì)量的全球會(huì)計(jì)準(zhǔn)則是信息充分市場(chǎng)的重要條件，將有助于防范金融危機(jī)和促進(jìn)全球經(jīng)濟(jì)的發(fā)展，各國(guó)或地區(qū)應(yīng)以采用國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則為最終目標(biāo)，積極推進(jìn)本國(guó)或本地區(qū)會(huì)計(jì)準(zhǔn)則與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的趨同。
4. 代表們一致認(rèn)為，會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)應(yīng)加強(qiáng)與相關(guān)監(jiān)管機(jī)構(gòu)的合作，改進(jìn)會(huì)計(jì)準(zhǔn)則與相關(guān)監(jiān)管要求的協(xié)調(diào)，并促進(jìn)會(huì)計(jì)準(zhǔn)則得到一貫遵循和執(zhí)行。
5. 代表們一致認(rèn)為，國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則在制定過(guò)程中應(yīng)充分考慮各地區(qū)的情況和意見(jiàn)。加強(qiáng)會(huì)計(jì)準(zhǔn)則制定機(jī)構(gòu)合作非常重要，建立相應(yīng)機(jī)制，以提升本地區(qū)對(duì)國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則制定的貢獻(xiàn)。
6. 代表們一致同意，下一屆國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則地區(qū)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.
