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。
Ann Tarca, International Accounting Standards Board member, delivered her plenary address at the Irish Academic Accounting and Finance Association (IAFA) Conference in Belfast on 14 June 2024.
Thank you for the opportunity to speak to you today. I’m really pleased to talk about the issues facing our profession—both practicing accountants and academic accountants. I have been a member of the International Accounting Standards Board (IASB) for seven years and I have given a lot of thought to contemporary accounting issues—what they are, why they arise and interact―and also to what action standard-setters can and should take and what other stakeholders can do about these issues. Of course, the views expressed today are my own; IASB views are arrived at following our due process.
Before joining the IASB I was a professor of accounting at the University of Western Australia. I was also a national accounting standard-setter and, in the beginning of my career, a practising chartered accountant. My experience informs my work at the IASB. Practising accountants are dealing with contemporary issues on a daily basis. And I know from an academic perspective that understanding contemporary issues is important for teaching the accounting professionals of the future and for directing research initiatives that can shed light on the pressing issues of the day. I hope my talk is informative and stimulating for you, whatever your professional occupation.