2022年中日韩三国会计准则制定机构会议联合公报

2022年11月9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、日本会计准则委员会主席川西泰申、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盖瑞·史蒂文森、澳门核数师暨会计师注册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陆建桥理事、铃木莉香理事、帕特娜·布坎南等代表参加了本次会议。

会上，中国、日本、韩国、中国香港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，以及主要财务报表、加密资产、租赁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2023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，由中国主办2023年中日韩视频会议。

2022 Three Countries Meeting Communiqué

The 2022 Three Countries Accounting Standards Setters’ Meeting – China, Korea, Japan was held via video conference on November 9, 2022. Ms. Juan Zhang, Deputy Director-General of China Accounting Standards Committee (CASC), Mr. Eui-Hyung Kim, Chair of the Korea Accounting Standards Board (KASB), Mr. Yasunobu Kawanishi, Chair of the Accounting Standards Board of Japan (ASBJ), together with other delegates from these three countries joined this year’s meeting. The delegates from Hong Kong and Macau, including Mr. Gary Stevenson, Chairman of Financial Reporting Standards Committee of the Hong Kong Institute of Certified Public Accountants, and Mr. Pou Man Ng, Committee Member of the Professional Committee of Accountants of Macau, also attended the meeting. In addition, Dr. Jianqiao Lu and Ms. Rika Suzuki, Board members of the International Accounting Standards Board (IASB), and Ms. Patrina Buchanan, technical staff of the IASB and announced to be appointed as a Board member of the IASB, were present at the meeting.  

Delegates from China, Korea and Japan as well as Hong Kong 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. The three countries also had productive and in-depth discussions on primary financial statements, cryptoassets and leases.

At the meeting, the delegates agreed 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, the next meeting will be held in China in late 2023. China will host the meeting, if the 2023 meeting still needs to be held virtually due to Covid-19.