2025年中日韩三国会计准则制定机构会议联合公报

2025年10月10日，日本横滨

2025年10月10日，中日韩三国会计准则制定机构会议在日本横滨召开。中国会计准则委员会副主任陈瑜、韩国会计准则理事会主席李汉相、日本会计准则理事会主席川西泰申、香港会计师公会副总监刘伊凯、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。此外，国际会计准则理事会主席安德烈亚斯·巴尔考、理事铃木莉香也出席了本次会议。

会上，各国家或地区代表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，以及权益法、虚拟电力购买协议、环境信用项目等议题进行了富有成效且深入的交流，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建设问题的研究，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相关地区的一致应用。

下次中日韩三国会计准则制定机构会议将于2026年在中国举行。

2025Three Countries Meeting Communiqué

10 October 2025 -Yokohama, Japan

The2025 Three Countries Accounting Standards Setters’ Meeting – China, Korea, Japan, was held on 10 October 2025 in Yokohama, Japan. Dr. YuChen, Deputy Director-General of the China Accounting Standards Committee(CASC), Dr. Han Yi, Chair of the Korea Accounting Standards Board (KASB) andMr. Yasunobu Kawanishi, Chair of the Accounting Standards Board of Japan(ASBJ), together with other delegates from these three countries, joined thisyear’s meeting. Delegates from Hong Kong SAR, China and Macau SAR, Chinaincluding Ms. Eky Liu, Deputy Director of the Hong Kong Institute of CertifiedPublic Accountants, and Mr. Pou Man Ng, Committee Member of the ProfessionalCommittee of Accountants of Macau, also attended the meeting. In addition, Dr.Andreas Barckow, Chair of the International Accounting Standards Board (IASB)and Ms. Rika Suzuki, Board member of the IASB, joined this meeting.

Participants provided updateson their recent activities relating to the progress of the implementation of IFRSAccounting Standards and development of the local accounting standards in theirrespective jurisdictions.They also had productive and in-depth discussions on the Equity Method, VirtualPower Purchase Agreements and Environmental Credit Programs.

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

1.reinforcetheir commitment towards IFRS Accounting Standards as a single set ofhigh-quality global accounting standards,

2.proactivelyidentify and research potential standard-setting issues to contribute to theIASB’s work, and actively participate in discussions on major projects of theIASB, and

3.enhance communication among the three countries with a view to sharing opinions and experiences to enable consistent application of IFRS Accounting Standards inthe region.

Thenext Three Countries Accounting Standards Setters’ Meeting will be held in Chinain 2026.