The chairman of the International Accounting Standards Board has delivered a scathing assessment of its progress in carrying out urgent reforms, saying repeated delays had shaken people’s faith in the body’s ability to meet deadlines.
国际会计准则理事会(International Accounting Standards Board,简称IASB)主席汉斯·胡格沃斯特(Hans Hoogervorst)尖锐地指出,理事会在推进急需进行的改革方面进展不佳,并声称反复拖延已经动摇了人们对理事会按期完成各项改革的信心。
Hans Hoogervorst said the slow pace was redolent of “dysfunctional working processes and dysfunctional decision-making. He added: “We have broken deadlines so often that nobody believes in them any more.
胡格沃斯特表示,导致改革进展缓慢的原因包括“工作流程失灵以及决策失灵。他补充称:“延期的情况如此频繁地出现,以至于无人再把最后期限当回事。
The IASB sets the International Financial Reporting Standards that are followed by listed companies in the EU, -Canada, Brazil, Australia and other countries.
IASB制定的国际财务报告准则(International Financial Reporting Standards,简称IFRS),是欧盟、加拿大、巴西、澳大利亚以及其他一些国家的上市公司所必须遵守的。
It is running more than two years late in finalising reforms aimed at improving corporate reporting in the wake of the financial crisis, including a crucial rewrite of rules governing the way banks account for bad loans.
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