第六届“一带一路”国家会计准则合作论坛联合公报

2024年7月23日，视频会议

2024年7月23日，第六届“一带一路”国家会计准则合作论坛以视频会议形式举行，主会场设在中国。

与会代表

与会代表来自柬埔寨会计与审计监管局（原国家会计委员会）、中国财政部、老挝财政部、马尔代夫特许会计师协会、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、俄罗斯财政部、沙特特许专业会计师协会、越南财政部。此外，来自韩国会计研究院的代表以观察员身份参加会议。

论坛期间，与会代表围绕马尔代夫会计准则建设情况、基于地籍价值的土地租赁付款分类、数据资源的会计处理、国际可持续披露准则采用或应用进展、可持续披露相关能力建设等技术议题分享介绍了经验和做法、研讨交流了观点和主张。交流讨论务实高效，为共建“一带一路”国家更好顺应财务报告国际发展新趋势、提升会计和可持续披露准则建设与实施水平提供了启发，为深化会计国际合作凝聚了共识。

论坛上，与会代表欢迎马尔代夫特许会计师协会、土耳其会计与审计准则监管局正式加入《“一带一路”国家关于加强会计准则合作的倡议》和合作论坛机制。

厦门国家会计学院“一带一路”财经发展研究中心（合作论坛联络办公室）介绍了建立“一带一路”财经能力建设平台的进展情况。未来，该平台将继续加强与“一带一路”国家会计准则合作论坛的联系，积极支持合作论坛实现技术信息交流、政策宣传、能力建设与合作研究四项目标，为“一带一路”共建国家高质量会计和可持续披露准则建设提供智力支持。

论坛结束后，与会代表共同参与了由中国财政部会计司、中国会计准则委员会和厦门国家会计学院主办，由“一带一路”财经能力建设平台承办的“数字经济发展研修班”。与会代表围绕数字经济背景下的合规治理、税收发展与变革以及商业模式发展等议题进行了更深入的交流与探讨。

讨论议题包括

• 马尔代夫特许会计师协会会计准则建设情况

• 国际财务报告准则第16号——租赁：基于地籍价值的土地租赁付款分类

• 企业数据资源会计处理暂行规定介绍

• 巴基斯坦采用国际财务报告可持续披露准则情况

• 中国可持续披露准则体系建设

• 气候报告：能力建设

• 巴基斯坦实施国际财务报告可持续披露准则的能力建设情况

• “一带一路”财经能力建设平台介绍

• 第七届合作论坛及其他事项安排

关于下次会议

第七届“一带一路”国家会计准则合作论坛将由中方以线下方式举办。

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

23 July 2024 · Virtual Meeting

The Sixth “Belt and Road” National Accounting Standards Cooperation Forum was held on 23 July 2024 in the mode of a video conference, with the main venue set in China.

Delegates

Attendees included delegates from Accounting and Auditing Regulator of Cambodia (formerly National Accounting Council), Ministry of Finance of China, Ministry of Finance of Laos, Institute of Chartered Accountants of the Maldives, Accounting Standards Board of Nepal, External Reporting Board of New Zealand, Institute of Chartered Accountants of Pakistan, Ministry of Finance of Russia, Saudi Organization for Chartered and Professional Accountants, and Ministry of Finance of Vietnam. In addition, delegates from the Korea Accounting Institute participated in the forum as observers.

At the forum, the delegates shared experiences and practices and exchanged views on technical topics such as the development of accounting standards in the Maldives, the classification of payments on land lease based on cadastral value, the accounting treatment of data resources, the progress of adoption or application of international sustainability disclosure standards, and the capacity building related to sustainability disclosure. Practical and efficient discussions are helpful for Belt and Road partner countries to better adapt to the new international development trend of financial reporting, improve the development and implementation of accounting and sustainability disclosure standards, and build consensus for deepening accounting international cooperation.

At the forum, the delegates welcomed the Institute of Chartered Accountants of the Maldives and the Public Oversight, Accounting and Auditing Standards Authority of Türkiye for officially joining the Initiative on Promoting Accounting Standards Cooperation among Belt and Road Partner Countries and the cooperation forum mechanism.

The Research Center for the Belt and Road Financial and Economic Development of Xiamen National Accounting Institute (The Liaison Office of the Cooperation Forum) introduced the progress of developing the Belt and Road Economic and Financial Capacity Building Platform. In the future, the platform will continue to strengthen its connection with the “Belt and Road” National Accounting Standards Cooperation Forum, actively support the forum in achieving the four goals: Technical Information Exchange, Policy Promotion, Capacity Building and Cooperative Research, as well as provide intellectual support for Belt and Road partner countries in high-quality development of accounting and sustainability disclosure standards.

After the forum, the delegates participated in the Workshop on Digital Economy Development hosted by the Accounting Regulatory Department of the Ministry of Finance of China, China Accounting Standards Committee and Xiamen National Accounting Institute, organized by the Belt and Road Economic and Financial Capacity Building Platform. Delegates had more in-depth exchanges and discussions on topics such as compliance and governance, tax development and reform, and business model development in the context of the digital economy.

Discussion topics included

• Journey of Institute of Chartered Accountants of the Maldives

• IFRS 16-Leases: Classification of Payments on Land Lease Based on Cadastral Value

• Introduction to Interim Provisions on Accounting Treatment of Enterprise Data Resources

• Adoption of IFRS Sustainability Disclosure Standards in Pakistan

• Construction of Chinese Sustainability Disclosure Standards System

• Climate reporting: Capacity building

• Capacity Building Related to Implementation of IFRS Sustainability Disclosure Standards in Pakistan

• Introduction to the Belt and Road Economic and Financial Capacity Building Platform

• Arrangements for the Seventh Cooperation Forum and Other Matters

Next forum

The Seventh “Belt and Road” National Accounting Standards Cooperation Forum is planned to be held offline by China.