歐盟向國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)爭(zhēng)權(quán)
2006-03-17 16:15
歐盟向國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)爭(zhēng)權(quán) EU wants more say on IASB
歐盟已正式要求在制定國(guó)際會(huì)計(jì)準(zhǔn)則的機(jī)構(gòu)中擁有更大權(quán)力，此舉將與限制美國(guó)對(duì)全球財(cái)報(bào)規(guī)則影響力的措施相配合。
The European Union has formally asked to be given more powers in the body that sets international accounting standards, a move that would go hand in hand with curbing US influence on global reporting rules.
歐盟的提議說(shuō)，在任命國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)(IASB)成員時(shí)，那些已經(jīng)實(shí)施、或承諾即將實(shí)施該準(zhǔn)則的國(guó)家應(yīng)獲得明顯的優(yōu)待。這份由歐盟本周向國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)提交的建議稱，相同的制度也應(yīng)該適用于監(jiān)督總部位于倫敦的管理委員會(huì)?！督鹑跁r(shí)報(bào)》已得到歐盟這份提議。
Its proposal, obtained by the Financial Times, said that in appointing members to the International Accounting Standards Board, a clear preference should be given to countries that applied the standards or had promised to implement them soon. The same system should apply to the board of trustees that oversees the London-based body, according to an EU proposal to the IASB this week.
會(huì)計(jì)專家們警告說(shuō)，如果歐盟這些建議得到落實(shí)，縮小全球會(huì)計(jì)準(zhǔn)則差異的長(zhǎng)期努力可能會(huì)受到危害。由于歐盟是執(zhí)行國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)規(guī)則的最大經(jīng)濟(jì)集團(tuán)，這樣的平衡調(diào)整可能會(huì)大大增加它在準(zhǔn)則起草階段的發(fā)言權(quán)。
Accounting experts warned that, if implemented, the EU recommendations could imperil the prolonged efforts to narrow differences between accounting standards across the world. Because the Union is the biggest economic bloc that implements IASB rules, such a rebalancing could drastically increase its say in the drafting process.
有爭(zhēng)議的是，該建議將導(dǎo)致美國(guó)的影響下降不少。雖然美國(guó)并不執(zhí)行國(guó)際會(huì)計(jì)準(zhǔn)則，但它在由14名成員組成的國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)中有4個(gè)席位。北美洲國(guó)家也占據(jù)了管理委員會(huì)19名成員中的6個(gè)，成員數(shù)目與歐洲國(guó)家相等。美國(guó)影響力大的一個(gè)原因在于，美國(guó)準(zhǔn)則和國(guó)際準(zhǔn)則的制定者們正努力使兩者協(xié)調(diào)一致。
Controversially, the proposal would lead to a much lower profile for the US. Although the US does not use IAS, it holds four seats on the 14-strong IASB. North Americans also account for six of the 19 trustees, the same number as the Europeans. One reason for the heavy US presence is that American and international standards-setters are working to harmonise their rules.
“長(zhǎng)期以來(lái)，人們一直渴望美國(guó)改用國(guó)際會(huì)計(jì)準(zhǔn)則，”德勤會(huì)計(jì)師事務(wù)所(Deloitte)國(guó)際會(huì)計(jì)準(zhǔn)則全球主管肯?懷爾德(Ken Wild)說(shuō)，“如果在現(xiàn)階段降低美國(guó)的比例，將使局面倒退許多年?！?br>?It has long been an aspiration that the US would move to international accounting standards,? said Ken Wild, global head of international accounting standards at Deloitte. ?If you reduce the American presence at this stage you will put that back by years and years.?
歐洲官員表示，歐盟仍致力于統(tǒng)一國(guó)際財(cái)報(bào)規(guī)則，并正與美國(guó)合作以實(shí)現(xiàn)這一目標(biāo)。一名歐盟官員說(shuō)，“這其實(shí)是要為國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)找到適宜的治理和責(zé)任架構(gòu)?！?br>European officials said the Union was still committed to the convergence of international reporting rules and was working with the US towards that goal. ?This is about finding the right governance and accountability structures for the IASB,? an EU official said.
最近幾個(gè)月，國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)收到了幾十封有關(guān)該機(jī)構(gòu)章程的評(píng)論信件，歐盟這封信是其中之一。該理事會(huì)管理委員會(huì)主席保羅?沃爾克(Paul Volcker)不愿聽(tīng)從歐盟的要求，他希望兼顧所有相關(guān)各方的觀點(diǎn)。
The comment letter was one of several dozen submitted in recent months to IASB on the body's constitution. Paul Volcker, head of the IASB trustees, is reluctant to bend to EU demands and wants to take account of the views of all interested parties.
譯者/李功文
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歐盟已正式要求在制定國(guó)際會(huì)計(jì)準(zhǔn)則的機(jī)構(gòu)中擁有更大權(quán)力，此舉將與限制美國(guó)對(duì)全球財(cái)報(bào)規(guī)則影響力的措施相配合。
The European Union has formally asked to be given more powers in the body that sets international accounting standards, a move that would go hand in hand with curbing US influence on global reporting rules.
歐盟的提議說(shuō)，在任命國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)(IASB)成員時(shí)，那些已經(jīng)實(shí)施、或承諾即將實(shí)施該準(zhǔn)則的國(guó)家應(yīng)獲得明顯的優(yōu)待。這份由歐盟本周向國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)提交的建議稱，相同的制度也應(yīng)該適用于監(jiān)督總部位于倫敦的管理委員會(huì)?！督鹑跁r(shí)報(bào)》已得到歐盟這份提議。
Its proposal, obtained by the Financial Times, said that in appointing members to the International Accounting Standards Board, a clear preference should be given to countries that applied the standards or had promised to implement them soon. The same system should apply to the board of trustees that oversees the London-based body, according to an EU proposal to the IASB this week.
會(huì)計(jì)專家們警告說(shuō)，如果歐盟這些建議得到落實(shí)，縮小全球會(huì)計(jì)準(zhǔn)則差異的長(zhǎng)期努力可能會(huì)受到危害。由于歐盟是執(zhí)行國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)規(guī)則的最大經(jīng)濟(jì)集團(tuán)，這樣的平衡調(diào)整可能會(huì)大大增加它在準(zhǔn)則起草階段的發(fā)言權(quán)。
Accounting experts warned that, if implemented, the EU recommendations could imperil the prolonged efforts to narrow differences between accounting standards across the world. Because the Union is the biggest economic bloc that implements IASB rules, such a rebalancing could drastically increase its say in the drafting process.
有爭(zhēng)議的是，該建議將導(dǎo)致美國(guó)的影響下降不少。雖然美國(guó)并不執(zhí)行國(guó)際會(huì)計(jì)準(zhǔn)則，但它在由14名成員組成的國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)中有4個(gè)席位。北美洲國(guó)家也占據(jù)了管理委員會(huì)19名成員中的6個(gè)，成員數(shù)目與歐洲國(guó)家相等。美國(guó)影響力大的一個(gè)原因在于，美國(guó)準(zhǔn)則和國(guó)際準(zhǔn)則的制定者們正努力使兩者協(xié)調(diào)一致。
Controversially, the proposal would lead to a much lower profile for the US. Although the US does not use IAS, it holds four seats on the 14-strong IASB. North Americans also account for six of the 19 trustees, the same number as the Europeans. One reason for the heavy US presence is that American and international standards-setters are working to harmonise their rules.
“長(zhǎng)期以來(lái)，人們一直渴望美國(guó)改用國(guó)際會(huì)計(jì)準(zhǔn)則，”德勤會(huì)計(jì)師事務(wù)所(Deloitte)國(guó)際會(huì)計(jì)準(zhǔn)則全球主管肯?懷爾德(Ken Wild)說(shuō)，“如果在現(xiàn)階段降低美國(guó)的比例，將使局面倒退許多年?！?br>?It has long been an aspiration that the US would move to international accounting standards,? said Ken Wild, global head of international accounting standards at Deloitte. ?If you reduce the American presence at this stage you will put that back by years and years.?
歐洲官員表示，歐盟仍致力于統(tǒng)一國(guó)際財(cái)報(bào)規(guī)則，并正與美國(guó)合作以實(shí)現(xiàn)這一目標(biāo)。一名歐盟官員說(shuō)，“這其實(shí)是要為國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)找到適宜的治理和責(zé)任架構(gòu)?！?br>European officials said the Union was still committed to the convergence of international reporting rules and was working with the US towards that goal. ?This is about finding the right governance and accountability structures for the IASB,? an EU official said.
最近幾個(gè)月，國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì)收到了幾十封有關(guān)該機(jī)構(gòu)章程的評(píng)論信件，歐盟這封信是其中之一。該理事會(huì)管理委員會(huì)主席保羅?沃爾克(Paul Volcker)不愿聽(tīng)從歐盟的要求，他希望兼顧所有相關(guān)各方的觀點(diǎn)。
The comment letter was one of several dozen submitted in recent months to IASB on the body's constitution. Paul Volcker, head of the IASB trustees, is reluctant to bend to EU demands and wants to take account of the views of all interested parties.
譯者/李功文
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