2024年中日韩三国会计准则制定机构会议联合公报

2024年10月31日，中日韩三国会计准则制定机构会议在韩国济州召开。中国会计准则委员会副主任张娟、日本会计准则理事会主席川西泰申、韩国会计研究院院长李汉相、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财务报告会计准则的最新进展、本国家或地区会计准则建设情况，以及电力购买协议、权益法、《国际财务报告准则第16号——租赁》实施后审议等议题进行了深入交流，并达成以下共识：

一是继续践行将国际财务报告会计准则作为全球统一的高质量会计准则的承诺。

二是主动开展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。

三是加强中日韩三国观点分享和经验交流，促进国际财务报告会计准则在本地区的一致应用。

下次中日韩会计准则制定机构会议将于2025年在日本举行。

Communiqué of 2024 Three Countries Accounting Standard Setters’ Meeting

October 31, 2024 –Jeju Island, the Republic of Korea

The 2024 Three Countries Accounting Standard Setters’ Meeting, encompassing China, Japan and the Republic of Korea (ROK), was held in Jeju Island, the ROK on October 31, 2024. Zhang Juan, Deputy Director General of the China Accounting Standards Committee (CASC), Yasunobu Kawanishi, Chair of the Accounting Standards Board of Japan (ASBJ), and Dr Han Yi, President of the Korea Accounting Institute (KAI), together with other delegates from the three countries, participated in the meeting. 

Delegates from China’s Hong Kong SAR and Macao SAR, including Cecilia Kwei, Director of Standard Setting at the Hong Kong Institute of Certified Public Accountants, and Pou Man Ng, Committee Member of the Professional Committee of Accountants of Macao, also attended the meeting. 

Delegates from China (including Hong Kong SAR and Macao SAR), Japan and the ROK provided updates on their recent efforts in advancing the progress of IFRS Accounting Standards implementation and the development of their local accounting standards in each of their jurisdictions. They also had productive discussions on Power Purchase Agreements, the Equity Method, and the Post-implementation Review of IFRS 16 Leases. 

At the meeting, the delegates agreed 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 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 Three Countries Accounting Standard Setters’ Meeting will be held in Japan in 2025.