以下为 IFRS 基金会新闻的开头摘要(英文原文)。全文请见 IFRS 官网。
The IFRS Foundation is a not-for-profit organisation created in 2001 to develop—in the public interest—high-quality, globally accepted standards for general purpose financial reporting that bring transparency, accountability and efficiency to capital markets worldwide.
Our Standards are set by the Foundation’s two independent standard-setting bodies, the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB). IFRS Accounting Standards developed by the IASB function as the global language of financial statements, trusted by investors worldwide and required for use by more than 140 jurisdictions.
The IASB currently comprises 12 members, who are a professionally and geographically diverse group of experts with experience in financial accounting and its reporting.
The work of the boards and the Foundation’s operations are overseen by the IFRS Foundation Trustees, who are in turn overseen by a Monitoring Board of public authorities.
版本与出处
- Application open—Chair of the International Accounting Standards Board