歐盟向國際會計準則理事會爭權(quán)
2006-03-17 16:15
歐盟向國際會計準則理事會爭權(quán) EU wants more say on IASB
歐盟已正式要求在制定國際會計準則的機構(gòu)中擁有更大權(quán)力，此舉將與限制美國對全球財報規(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，在任命國際會計準則理事會(IASB)成員時，那些已經(jīng)實施、或承諾即將實施該準則的國家應獲得明顯的優(yōu)待。這份由歐盟本周向國際會計準則理事會提交的建議稱，相同的制度也應該適用于監(jiān)督總部位于倫敦的管理委員會?！督鹑跁r報》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.
會計專家們警告說，如果歐盟這些建議得到落實，縮小全球會計準則差異的長期努力可能會受到危害。由于歐盟是執(zhí)行國際會計準則理事會規(guī)則的最大經(jīng)濟集團，這樣的平衡調(diào)整可能會大大增加它在準則起草階段的發(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.
有爭議的是，該建議將導致美國的影響下降不少。雖然美國并不執(zhí)行國際會計準則，但它在由14名成員組成的國際會計準則理事會中有4個席位。北美洲國家也占據(jù)了管理委員會19名成員中的6個，成員數(shù)目與歐洲國家相等。美國影響力大的一個原因在于，美國準則和國際準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.
“長期以來，人們一直渴望美國改用國際會計準則，”德勤會計師事務(wù)所(Deloitte)國際會計準則全球主管肯?懷爾德(Ken Wild)說，“如果在現(xiàn)階段降低美國的比例，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)一國際財報規(guī)則，并正與美國合作以實現(xiàn)這一目標。一名歐盟官員說，“這其實是要為國際會計準則理事會找到適宜的治理和責任架構(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.
最近幾個月，國際會計準則理事會收到了幾十封有關(guān)該機構(gòu)章程的評論信件，歐盟這封信是其中之一。該理事會管理委員會主席保羅?沃爾克(Paul Volcker)不愿聽從歐盟的要求，他希望兼顧所有相關(guān)各方的觀點。
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際會計準則的機構(gòu)中擁有更大權(quán)力，此舉將與限制美國對全球財報規(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，在任命國際會計準則理事會(IASB)成員時，那些已經(jīng)實施、或承諾即將實施該準則的國家應獲得明顯的優(yōu)待。這份由歐盟本周向國際會計準則理事會提交的建議稱，相同的制度也應該適用于監(jiān)督總部位于倫敦的管理委員會?！督鹑跁r報》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.
會計專家們警告說，如果歐盟這些建議得到落實，縮小全球會計準則差異的長期努力可能會受到危害。由于歐盟是執(zhí)行國際會計準則理事會規(guī)則的最大經(jīng)濟集團，這樣的平衡調(diào)整可能會大大增加它在準則起草階段的發(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.
有爭議的是，該建議將導致美國的影響下降不少。雖然美國并不執(zhí)行國際會計準則，但它在由14名成員組成的國際會計準則理事會中有4個席位。北美洲國家也占據(jù)了管理委員會19名成員中的6個，成員數(shù)目與歐洲國家相等。美國影響力大的一個原因在于，美國準則和國際準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.
“長期以來，人們一直渴望美國改用國際會計準則，”德勤會計師事務(wù)所(Deloitte)國際會計準則全球主管肯?懷爾德(Ken Wild)說，“如果在現(xiàn)階段降低美國的比例，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)一國際財報規(guī)則，并正與美國合作以實現(xiàn)這一目標。一名歐盟官員說，“這其實是要為國際會計準則理事會找到適宜的治理和責任架構(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.
最近幾個月，國際會計準則理事會收到了幾十封有關(guān)該機構(gòu)章程的評論信件，歐盟這封信是其中之一。該理事會管理委員會主席保羅?沃爾克(Paul Volcker)不愿聽從歐盟的要求，他希望兼顧所有相關(guān)各方的觀點。
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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