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2012年9月18日,欧洲会计师联合会(FEE)在比利时首都布鲁塞尔举办大会,主题为“公司报告的未来”。在这次会议上,国际会计准则理事会(IASB)主席汉斯·胡格沃斯特(Hans Hoogervorst)发表了题为“审慎:消亡抑或生存?”(The Concept of Prudence:dead or alive?)的演讲,回应了当前国际会计准则制定过程中所面临的部分焦点问题,尤其对会计是否还需要审慎的问题、各方意见冲突较大的减值模型问题,进行了比较深入的阐述,对于理解国际财务报告准则的未来发展趋势颇有裨益(本文小标题为译者所加)。
On September 18, 2012, the European Federation of Accountants (FEE) held a conference in Brussels, the capital of Belgium, on the theme “The Future of Corporate Reporting.” At this meeting, Hans Hoogervorst, chairman of the International Accounting Standards Board, published a speech titled "The Concept of Prudence: dead or alive ?) Speech, in response to the current focus of the development of international accounting standards in the face of some of the issues, in particular, whether the accounting needs to be cautious, the larger the scope of the impairment of the value of the impairment model conducted a more in-depth elaboration, This is helpful for understanding the future development trend of IFRS.