亚洲-大洋洲会计准则制定机构组筹备会议公报

2009年4月·中国北京

2009年4月17日，澳大利亚会计准则理事会、文莱财政部、中国会计准则委员会、印度尼西亚会计师协会、香港会计师公会、韩国会计准则理事会、日本会计准则理事会、澳门核数师暨会计师注册委员会、马来西亚会计准则理事会、新西兰会计准则审核委员会和新加坡会计准则理事会在北京举行会议，讨论建立亚洲-大洋洲会计准则制定机构组的可行性。

与会代表认识到：

一、本地区作为推动全球经济增长的重要力量，已经并将继续在应对国际金融危机、恢复全球经济增长过程中发挥重要作用，各方应当本着公众利益，协调立场，与相关方面加强合作，在保持本地区经济繁荣稳定方面贡献力量。

二、近年来亚洲大洋洲地区许多国家和地区已经采用了国际财务报告准则或与之趋同，还有许多国家和地区已宣布与国际财务报告准则趋同并公布了时间表或路线图。在会计准则日益全球化趋同背景下，本地区会计准则制定机构已经并将继续加强联系，有必要建立机制和平台，交流趋同中遇到的问题并分享经验，为建立和完善统一的高质量全球会计准则体系提供支持。

三、本地区人口众多，资源丰富，发达市场与新兴市场经济并存，公众受托责任体现出本地区特有的多样性，协调好本地区参与国际财务报告准则制定活动，有助于国际会计准则理事会充分考虑亚洲大洋洲地区的实际情况，并提升国际财务报告准则的公众受托责任。

在此基础上，与会代表讨论了建立亚洲-大洋洲会计准则制定机构组的相关问题。为推动亚洲大洋洲地区采用国际财务报告准则或与之趋同，支持国际会计准则理事会为建立全球统一的高质量会计准则所做的工作，协调本地区各国家或地区参与全球统一财务报告准则制定的立场，提高本地区财务报告准则的一致性和可比性，确保本地区各国家和地区的公众利益，提升财务报告信息质量，代表们一致认为应进一步就此进行磋商，尽早建立这一机制。

国际会计准则理事会主席戴维·泰迪先生、其他两位理事和理事会国际活动总监出席了本次会议，并支持建立亚洲-大洋洲会计准则制定机构组。

第一次亚洲-大洋洲会计准则制定机构组会议将于2009年11月在马来西亚举行。与会代表欢迎本地区其他国家参加亚洲-大洋洲会计准则制定机构组。与会代表感谢中国会计准则委员会成功举办本次会议。

Preparatory Meeting of

the Asian-Oceanian Standards Setters Group

Communiqué

Beijing,China·April 2009

On 17April 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.