IASB主席批评会计改革拖延_时事_双语阅读-查字典英语网

IASB主席批评会计改革拖延

金融危机爆发后，该理事会推出旨在改进公司财务报告制度的多项改革，包括对银行不良贷款会计处理准则的一项关键修订。这项本应在两年前完成的改革如今仍未完成。

The “dysfunction criticised by Mr Hoogervorst was in part a reference to the IASB’s decade-long attempt to harmonise its rules with those of its US counterpart, the Financial Accounting Standards Board.

胡格沃斯特批评的“失灵，部分是指IASB为使自身会计准则与美国财务会计准则委员会（Financial Accounting Standards Board，简称FASB）颁布的会计准则相统一而做的长达十年的努力。

This was designed to transform IFRS and US Generally Accepted Accounting Principles into a global accounting language. US enthusiasm for the decade-long “convergence project has faded, but the embers of the ambitious collaboration between the two boards still complicate IASB attempts to finish outstanding projects.

这项努力的初衷是将IFRS和美国公认会计准则(GAAP)转变为一门全球统一的会计语言。对于这个长达十年的“统一项目，美国财务会计准则委员会的热情已经减退，但这两大协会雄心勃勃的合作计划的“余温仍在IASB完成现有项目的努力制造困难。

Mr Hoogervorst – who inherited the unfinished reforms and has signalled an end to preoccupation with the US – also believes the board needs to do better research before launching projects. The IASB has also faced external pressure not to rush changes.