原则上来说,银行审计师原本可以对那些未能提供真实且公允意见的会计报表给出否定意见。但在实务上,为了遵守IFRS准则的要求,公司董事和审计师难以利用他们的专业判断,对不符合“真实且公允原则的报表给出否定意见。审计市场的结构性失灵加剧了这种情况,结构性失灵破坏了审计师的独立性,削弱了他们挑战公司高管的意愿。
According to research by the Local Authority Pension Fund Forum, UK banks that failed between 2008 and 2010 lost almost double their reported capital in 2007. In other words, shareholders’ equity was wiped out almost twice over. This scale of losses – and the concurrent bonus payments – could not have built up under a prudent accounting system.
根据地方养老基金论坛(Local Authority Pension Fund Forum)的研究,2008年至2010年期间破产的英国银行,在2007年的亏损额几乎是资本金的两倍。换句话说,股东权益被彻底消灭了近两次。在审慎的会计体系下,这一亏损规模——以及同时出现的奖金支出——原本不会形成。
As long-term shareholders, prudent accounts provide the basis for us to fulfil our responsibilities of stewardship. They are also vital to support economic stability, through their impacts on investor confidence and executive behaviour. It is time policy makers in the UK and the European Union re-examined whether IFRS rules are delivering the right results for shareholders, for companies – and for economic growth.
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