第四届“一带一路”国家会计准则合作论坛联合公报

2022年11月8日，视频会议

第四届“一带一路”国家会计准则合作论坛于2022年11月8日以视频会议形式举行，主会场设在巴基斯坦。

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，与会代表分享了专业财务报告教育相关经验，并就可持续报告准则、碳排放权交易的会计处理、以财务报告为目的的评估等技术议题深入交换了意见。与会代表们积极参与讨论，充分表达观点，推动此次会议取得积极成果。

与会代表一致同意，与“一带一路”国家会计准则制定机构继续共享信息、增进合作，在国际经济形势不断变化的背景下，共同应对影响会计的新问题。

讨论议题包括：

• 专业财务报告教育和数据分析知识分享

• 可持续报告准则

• 碳排放权交易的会计处理

• 以财务报告为目的的评估

• 第五届合作论坛会议安排

下次会议

第五届“一带一路”国家会计准则合作论坛计划于2023年在中国举行。论坛的举办形式将视未来疫情防控形势而定。

The Fourth “Belt and Road” National Accounting Standards Cooperation Forum Communiqué

8 November, 2022 · Virtual Meeting

The Fourth “Belt and Road” National Accounting Standards Cooperation Forum was held in the mode of a video conference on 8 November 2022, with the main venue set in Pakistan.

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, the Institute of Chartered Accountants of Pakistan, the Ministry of Finance of the Russian Federation, Saudi Organization for Chartered and Professional Accountants, Ministry of Finance of Vietnam.

At the forum, the delegates shared knowledge about the professional financial reporting education, and had an in-depth exchange of views on technical topics regarding sustainability reporting standards, accounting for Carbon Emissions Trading Schemes and valuation standards for financial reporting. The delegates actively engaged in the discussion and fully expressed their opinions, facilitating positive outcomes of the meeting.

The delegates agreed to continuously share information and promote cooperation among accounting standards-setting bodies of countries participating in the Belt and Road Initiative, working together to deal with emerging issues that have impacts on accounting, against the backdrop of changing international economic conditions.

Discussion topics included

• Knowledge sharing about the professional financial reporting education and data analytics in Forum countries

• Sustainability Reporting Standards

• Accounting for Carbon Emissions Trading Schemes

• Valuations for Financial Reporting

• Arrangements for the next meeting

Next meeting

The fifth Cooperation Forum is planned to be held in China in 2023. The mode of the forum will be determined by the pandemic situation at that time.