2023年中日韩三国会计准则制定机构会议联合公报

2023年8月30日，中日韩三国会计准则制定机构会议在中国上海召开。中国财政部会计司司长舒惠好、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李汉相、香港会计师公会准则制定部总监桂洋洋、澳门会计师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·巴尔考、理事陆建桥等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会计准则的最新进展、本国家或地区会计准则建设情况，以及租赁、所得税——国际税收改革、加密资产等议题进行了深入交流，并达成以下共识：

一是继续践行国际会计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会计准则的一致应用。

下次会议将于2024年在韩国举行。

2023 Three Countries Meeting Communiqué

30 August, 2023  Shanghai, China 

The 2023 Three Countries Accounting Standards Setters’ Meeting – Japan, Korea, China was held on 30 August 2023 in Shanghai, China. Mr. Yasunobu Kawanishi, Chair of the Accounting Standards Board of Japan (ASBJ), Mr. Han Yi, Chair of the Korea Accounting Standards Board (KASB), Mr. Huihao Shu, Director-General of Accounting Regulatory Department of Ministry of Finance, China, Ms. Juan Zhang, Deputy Director-General of the China Accounting Standards Committee (CASC) together with other delegates from these three countries joined this year’s meeting. The delegates from Hong Kong SAR and Macau SAR, including Ms. Cecilia Kwei, Director of Standard Setting, 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, Mr. Andreas Barckow, Chair of the International Accounting Standards Board (IASB), Mr. Jianqiao Lu, Board member of the IASB joined this meeting. 

Delegates from Japan, Korea and China (including Hong Kong SAR and Macau SAR) provided updates on their recent activities relating to the progress of IFRS Accounting Standards implementation and development of their local accounting standards in each of their jurisdictions. They also had productive and in-depth discussions on Income Taxes-International Tax Reform, Cryptoassets and Leases. 

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

1. reinforce their commitment towards IFRS Accounting Standards 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 Accounting Standards in the region. 

The Next Meeting will be held in Korea in 2024.