作为长期股东,我们依赖会计报表提供有关一家公司资本状况的可靠意见、评估高管表现以及给予管理层创造持久价值的激励。公司董事需要审慎的报表来履行其法律责任:确定一家公司具备偿付能力,并确定在不侵蚀资本金的情况下,有多少资金可以分配给股东。
To achieve this, accounts must emphasise realisable values and incorporate likely losses. They should provide a “true and fair view of a business, not exaggerated by shortlived market fluctuations.
要做到这点,会计报表必须着眼于可变现价值,并纳入可能的亏损。它们应提供有关一家公司的“真实和公允意见,这种意见不会因为短期市场波动而被夸大。
The imposition of International Financial Reporting Standards in Europe in 2005 – and in particular the prioritisation of “neutrality over “prudence – has cast accounts adrift from their legal and corporate governance moorings. The move to “neutrality, or the “absence from bias, in accounting has been driven by the desire of international standard setters to converge with US standards. But the origins and aims of accounting in the US are very different from those in Europe.
2005年“国际财务报告准则(IFRS)在欧洲的强制推行,特别是将“中立的重要性置于“审慎之上的做法,导致会计准则与相关法律和公司治理准则相脱节。在会计准则上转向“中立或者“无偏向性的做法,受到国际准则制定者希望与美国准则趋同这种愿望的驱使。但美国会计制度的起源和目标与欧洲大为不同。
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