IASB主席批评会计改革拖延

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.

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.

胡格沃斯特继承了这项未完成的改革使命，并表示已不再把与美国方面的合作看做是当务之急。他还认为，IASB在启动项目之前必须做更细致的调查。IASB还面临外部压力，要求其不要急于施行改革。

The former Dutch finance minister made his candid comments during an IASB board meeting as he put forward plans for a revision of the general thinking that underpins the body’s work, known as its “conceptual framework.

这位荷兰前任财政大臣是在IASB的一次董事会议上发表这番坦率言论的。当时他还提出了一些旨在对理事会基本运作理念（所谓的“概念框架）进行修正的计划。

“Everybody who talks about the conceptual framework expects us to take at least 10-20 years to finish it, he said, before defiantly setting a deadline of September 2015 instead.

胡格沃斯特表示：“每一个谈论概念框架的人都认为，我们需要至少十几二十年才能将其完成这个框架。但他没有理会这种看法，随即将最后期限定在了2015年9月。

Europe is putting pressure on the IASB to complete reforms and the convergence project, despite the lack of enthusiasm on the US side.

目前欧洲正在对IASB施压，要求其尽快完成改革、以及与美国方面的“统一项目（尽管美国方面缺乏合作热情）。