国际会计师联合会2011年会员大会研讨会召开.doc

国际会计师联合会2011年会员大会研讨会召开 编者按：IFAC在2011年会员大会期间召开了题为“危机会计：公共和私营部门的视角”的年度研讨会，研究当前主权债务危机。来自世行、欧盟统计局、欧洲审计院、新西兰财政部及特许公共财政与会计学会的代表先后发言。现将全文发布，以供参考。 The International Federation of Accountants (IFAC), the global organization for the accountancy profession with members and associates in 127 countries, held its 34th Ordinary Council Meeting in Berlin, Germany. As part of the meeting, IFAC held its annual seminar—which this year focused on Accounting for Crisis: Public and Private Sector Perspectives. The seminar featured high-profile speakers from organizations including the World Bank, EUROSTAT, the European Court of Auditors, the New Zealand Treasury,?and the?Chartered Institute of Public Finance and Accountancy. The sovereign debt crisis was the focus of the seminar, with discussions held also on financial management for natural disasters, and public sector accounting. “Transparency and accountability was one of the key demands of the French Revolution, as well as the key demand of the protesters in the Arab Spring,” commented Prof. Dr. Andreas Bergmann, chair of the International Public Sector Accounting Standards Board, during the seminar. Ian Ball, chief executive officer of IFAC, reminded the audience that, as early as 2007, IFAC stated that it “is concerned that the standards and regulations governing sovereign issuers are not of sufficient quality to protect investors and ensure the stability of capital markets.” Speakers focused on government accountability to the financial markets; the need for a common language for fairly describing and assessing the fiscal position of a public entity; the potential of sovereign securities being targets of market abuse, such as insider trading and market manipulation; and the fact that developed countries—not just developing countries—need to make changes. IFAC is planning a follow-up seminar—The Sovereign Debt Crisis, a Matter of Urgency―from Lessons to Reform—March 19-20, 2012, in Vienna, Austria. The seminar so far has 14 co