IASBとIFRS財団の新しいミッション・ステートメントが明らかにされたという記事。
Hans Hoogervorst, chair of the International Accounting Standards Board (IASB), has presented the new mission statement for the IASB and IFRS Foundation
「透明性」の向上、「アカウンタビリティ」の強化、「経済的効率性」の向上という3つを挙げています。
The new mission statement, which can be found on the IFRS website’s ‘about us’ home page, says that IFRS seeks to improve transparency through enhancement of international comparability; to strengthen accountability by reducing the information gap between the providers of capital and the people to whom they have entrusted their money; and to improve economic efficiency.
IASBのサイトに掲載されています(ごく短いものです)。
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About the IFRS Foundation and the IASB
IASB Chairman presents new mission statement
IASBのサイトより、3つのミッション。
・IFRS brings transparency by enhancing the international comparability and quality of financial information, enabling investors and other market participants to make informed economic decisions.
・IFRS strengthens accountability by reducing the information gap between the providers of capital and the people to whom they have entrusted their money. Our standards provide information that is needed to hold management to account. As a source of globally comparable information, IFRS is also of vital importance to regulators around the world.
・IFRS contributes to economic efficiency by helping investors to identify opportunities and risks across the world, thus improving capital allocation. For businesses, the use of a single, trusted accounting language lowers the cost of capital and reduces international reporting costs.
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