第三届“一带一路”国家会计准则合作论坛联合公报

2021年11月2日，视频会议

2021年11月2日，第三届“一带一路”国家会计准则合作论坛以视频会议形式召开，主会场设在中国厦门。

与会代表

与会代表主要来自柬埔寨会计与审计监管局（原国家会计委员会）、中华人民共和国财政部、老挝财政部、蒙古国注册会计师协会、尼泊尔会计准则理事会、新西兰外部报告委员会、巴基斯坦特许会计师协会、俄罗斯联邦财政部、沙特特许专业会计师协会、越南财政部等。

论坛期间，参与方就会计准则建设与实施情况、企业会计面临的具体问题及挑战、“一带一路”互联互通等进行了探讨，并达成了继续深化合作的共识。参与方支持在国际财务报告准则基金会下设立国际可持续准则理事会，从公众利益角度出发制定一套综合性的全球高质量可持续信息披露基准性标准，以满足投资者的信息需求。

本次论坛体现了“一带一路”国家携手应对挑战，深入开展会计准则研讨、研究探索会计准则国际趋同路径、更好发挥会计基础作用的积极意愿，各参与方将共同推进“一带一路”国家会计合作交流走深走实。

讨论议题

•   准则相通、资本流通、能源互通：中国国家电网公司的“一带一路”投资视角

•   会计准则建设与实施情况最新进展

•   关于同一控制下企业合并的具体问题及挑战

•   关于费率管制的具体问题及挑战

•   第四届合作论坛会议安排

下次会议

第四届“一带一路”国家会计准则合作论坛计划于2022年在巴基斯坦伊斯兰堡召开。如持续受新冠肺炎疫情影响无法召开面对面会议，下届论坛仍将采取视频会议形式。

The Third “Belt and Road” National Accounting Standards Communiqué

2 November, 2021·Virtual Meeting

The Third “Belt and Road” National Accounting Standards Cooperation Forum was held in the mode of a video conference on 2 November 2021, with the main venue set in Xiamen, China.

Delegates

Attendees included delegates from Accounting and Auditing Regulator of Cambodia, Ministry of Finance of the People’s Republic of China, Ministry of Finance of Laos, Mongolian Institute of Certified Public Accountants, Accounting Standards Board of Nepal, External Reporting Board of New Zealand, Institute of Chartered Accountants of Pakistan, Ministry of Finance of Russian Federation, Saudi Organization for Chartered and Professional Accountants, Ministry of Finance of Vietnam.

At the forum, the delegates updated experiences on accounting standards setting and implementation, discussed specific accounting issues of enterprises, exchanged views upon the connectivity under the Belt and Road Initiative, and reached a consensus on deepening cooperation in the future. The delegates support the establishment of the IFRS International Sustainability Standards Board to develop—in the public interest—a comprehensive global baseline of high-quality sustainability disclosure standards to meet investors’ information needs.

The discussion manifests participants’ willingness to jointly tackle new challenges, conduct in-depth discussions, study and explore the international convergence of accounting standards, so as to give full play to the fundamental role of accounting and joint efforts to promote the cooperation and exchange among the Belt and Road countries.

Discussion topics included

• Convergence, capital free-flow and energy connectivity: China State Grid Corporation of China’s perspective on BRI Investments

• Update on accounting standards setting and implementation

• Specific information and challenges related to Business Combinations Under Common Control

• Specific information and challenges related to Regulatory Assets and Regulatory Liabilities

• Arrangements for the next meeting

Next meeting

The fourth Cooperation Forum is planned to be held in Islamabad, Pakistan in 2022. If there is still travel restriction due to covid-19, a video conference will take place.