2021年中日韩三国会计准则制定机构视频会议联合公报

2021年10月13日，中日韩三国会计准则制定机构会议以视频会议形式召开。中国会计准则委员会副主任张娟同志和狄愷同志、日本会计准则委员会主席小贺坂敦、韩国会计准则理事会主席金義炯、香港会计师公会财务报告准则委员会主席李俊豪、澳门会计专业委员会委员吴保民等来自中日韩各国家或地区会计准则制定机构的各位代表，以及国际会计准则理事会主席安德烈亚斯∙巴尔科、理事陆建桥、莉香铃木、安∙塔尔卡、国际财务报告准则基金会东京办公室主任高桥真人等共40余位代表参加了本次会议。

会上，中国、日本、韩国、中国香港、中国澳门分别就应用国际财务报告准则的最新进展、本国家或地区会计准则建设情况，以及同一控制下企业合并、无形资产（聚焦加密资产）、独立的补充性临时准则等议题进行了深入交流，并达成以下共识：

一是继续践行国际财务报告准则作为全球统一的高质量会计准则的承诺。

二是深入开展企业会计准则制定问题的研究，协助国际会计准则理事会的工作，并积极参与国际会计准则理事会重要技术项目讨论。

三是不断加强中日韩三国在会计技术议题方面的交流，促进本地区各国家或地区对国际财务报告准则的一致应用。

与会代表一致倾向以面对面形式召开下一届中日韩会议。届时，如能够召开面对面会议，将由中国主办2022年中日韩会议；如持续受疫情影响，仍然不能够召开面对面会议，将由日本主办2022年中日韩视频会议。

Communiqué – 2021 Three Countries Meeting

The 2021 Three Countries Accounting Standards Setters’ Meeting – China, Japan, Korea was held via video conference on October 13, 2021. Ms. Juan Zhang and Mr. Kai Di, Deputy Director-Generals of China Accounting Standards Committee (CASC), Mr. Atsushi Kogasaka, Chair of the Accounting Standards Board of Japan (ASBJ), Mr. Eui-Hyung Kim, Chair of the Korea Accounting Standards Board (KASB), together with other delegates from these three countries joined this year’s meeting. The delegates from Hong Kong and Macau, including Mr. Ernest Lee, Chair of Financial Reporting Standards Committee of the Hong Kong Institute of Certified Public Accountants, and Mr. Pou Man Ng, Member of the Professional Committee of Accountants of Macau, also attended the meeting. In addition, Dr. Andreas Barckow, Chair of the International Accounting Standards Board (IASB), Dr. Jianqiao Lu, Ms. Rika Suzuki, and Prof. Ann Tarca, Board members of the IASB, and Mr. Makoto Takahashi, Director of the IFRS Foundation Asia Oceania Office, were present at the meeting.

Delegates from China, Japan and Korea as well as Hong Kong and Macau provided updates on their recent activities relating to the progress of International Financial Reporting Standard (IFRS) implementation and development of their local accounting standards in each of their jurisdictions. They also had productive and in-depth discussions on Business Combinations Under Common Control (BCUCC), Intangible assets with a focus on crypto-assets, and Independent Supplementary Temporary Standards.

At the meeting, the delegates achieved consensus to work together to:

1. reinforce their commitment towards IFRS as a single set of high-quality global accounting standards,

2. proactively identify and research potential standard-setting issues to contribute to the IASB’s work, and actively participate in discussions on major projects of the IASB, and

3. enhance communication among the three countries with a view to sharing opinions and experiences to enable consistent application of IFRS in the region.

As all delegates agreed that a face-to-face meeting is preferred, Mr. Eui-Hyung Kim announced that the next meeting will be held in China in late 2022 if the meeting can be held physically; however, if the 2022 meeting still needs to be held virtually due to Covid-19, it will be hosted by Japan.