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。
Andreas Barckow, Chair of the International Accounting Standards Board (IASB), delivered a keynote address at the EFRAG Conference on 10 December. He explained how IFRS Accounting Standards build transparency and trust in financial markets and connect global markets through a common financial language. He emphasised the IASB’s effectiveness relies on balancing transparency and trust with a deep understanding of diverse economic realities and priorities among jurisdictions. He concluded that while traditional financial reporting remains the foundation for analysing a company’s resilience and capacity for growth, it can be complemented by other forms of reporting to provide a broader perspective.
This is the prepared text of the speech and may vary slightly from the oral version.
Good morning to everyone, both present here in person and those joining us remotely for this annual conference. I am grateful to EFRAG for the invitation to deliver some remarks on how the IASB has been and still is advancing transparency and competitiveness in challenging times.