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Reflections on AI and cornerstones of standard-setting in times of change

来源
IFRS Foundation
发布日期
2026-07-02
类型
动态

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, whose term as Chair of the International Accounting Standards Board (IASB) ended on 30 June 2026, delivered a keynote address at the IFRS Foundation Conference on 29 June 2026. He shared personal reflections on the implications of artificial intelligence (AI) for financial reporting and on the enduring cornerstones of standard-setting in times of change.

This is the prepared version of the speech and might differ slightly from the oral version.

This will be my last address as Chair of the IASB to you and I have been reflecting on the speeches I have delivered over my tenure. In my first conference speech as Chair of the IASB, I spoke about the priorities that would shape the IASB’s work in the years ahead. Since then, a recurring theme has been the environment in which we operate, as reflected in speeches such as Communicating with investors in uncertain times; Complexity in focus; and Financial reporting in a fragmenting world .