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 Conference 2024, held on 24 and 25 June, brought together over 500 delegates from more than 60 jurisdictions. The conference showcased the latest developments from the International Accounting Standards Board (IASB) and the International Sustainability Standards Board (ISSB), as well as insights from industry experts.
The IFRS Foundation would like to thank all delegates and speakers for their participation in and contributions to the conference.
In his keynote speech, Andreas Barckow, Chair of the IASB, considered the challenges of complexity in the modern business environment and its effect on financial reporting. He pointed out that complexity can be a barrier to companies in effectively communicating their story to investors, and to investors in understanding and using financial information.
He outlined six areas where the IASB is taking steps to navigate complexity. He concluded by urging all stakeholders to actively engage in dialogue with the IASB to collectively resolve the challenges caused by complexity and improve financial reporting in the public interest.