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 Trustees of the IFRS Foundation have today published the annual report and audited financial statements for the year ended 31 December 2024.
The report highlights the Foundation’s vital role in bringing transparency, accountability and efficiency to capital markets around the world. It also underscores the importance of stakeholder engagement and collaboration in developing reporting standards that result in decision-useful information for investors, are cost-effective for companies and are enforceable by regulators worldwide.
The report describes the substantial progress made by both boards in their respective missions.
The International Accounting Standards Board (IASB) ensured that IFRS Accounting Standards continued to meet the evolving information needs of investors by issuing two new Standards— IFRS 18 Presentation and Disclosure in Financial Statements , which represents a major overhaul of how companies present their financial performance, and IFRS 19 Subsidiaries without Public Accountability: Disclosures , which simplifies the reporting for subsidiary companies. The IASB also consulted on 13 projects and finalised or began post-implementation reviews of three major Standards.