第五届“一带一路”国家会计准则合作论坛联合公报

2023年7月25日，中国厦门

第五届“一带一路”国家会计准则合作论坛于2023年7月25日以线上线下相结合的形式举行，本届合作论坛由中方主办，主会场设在厦门国家会计学院。

与会代表

与会代表主要来自柬埔寨会计与审计监管局、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、巴基斯坦特许会计师协会、俄罗斯联邦财政部、沙特特许与注册会计师协会、越南财政部等。

论坛期间，与会代表围绕会计准则实施、重要性判断、ESG风险对传统财务报表的影响、可持续披露准则建设等技术议题开展深入交流，并就第六届“一带一路”国家会计准则合作论坛等事宜交换了意见。

与会代表一致同意，将继续加强“一带一路”国家会计准则制定机构间的信息和经验分享，共同加强会计准则高质量建设和实施，共同推动可持续披露准则建设工作。

本届合作论坛增设了为期一天的研修班，来自学术界和实务界专家围绕“财务报告与可持续发展：时代机遇与挑战”主题进行了授课。

讨论议题包括：

• 会计准则实施情况

• 重要性判断——中国上市公司判断重要的联营合营企业的研究成果分享

• ESG风险对传统财务报表的影响

• 可持续披露准则建设进展及企业实践分享

• 关于第六届“一带一路”国家会计准则合作论坛以及其他事项的安排

下次会议

第六届合作论坛将由中方于2024年以线上方式举办。

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

25 July 2023 · Xiamen, China

The Fifth “Belt and Road” National Accounting Standards Cooperation Forum was held on 25 July 2023 in a integrated format of in-person meeting and video conference, which was hosted by China, with the main venue set in Xiamen National Accounting Institute. 

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

At the forum, the delegates had an in-depth discussion about the implementation of accounting standards, materiality judgements, how ESG considerations impact financial statements, and the development of sustainability disclosure standards. Delegates also exchanged views on the arrangements of the Sixth “Belt and Road” National Accounting Standards Cooperation Forum and other matters. 

The delegates agreed to continuously share information and promote cooperation among accounting standards setters of countries participating in the Belt and Road Initiative, working together to enhance the high-quality development and implementation of accounting standards, as well as facilitate the development of sustainability disclosure standards. 

A one-day workshop was held as an additional activity of this forum, where experts from academia and practice fields gave lectures concentrating on the theme “Financial Reporting and Sustainability Development: Opportunities and Challenges of the Times”. 

Discussion topics included 

● Implementation of accounting standards 

● Materiality judgements: Research on Chinese listed companies’ judgements on material joint ventures and associates 

● How ESG considerations impact financial statements 

● Update on the development of sustainability disclosure standards and practice sharing from enterprises 

● Arrangements for the Sixth “Belt and Road” National Accounting Standards Cooperation Forum and other matters. 

Next meeting 

The Sixth Cooperation Forum is planned to be held online by China in 2024.