国际会计准则理事会主席Andreas Barckow博士访谈录

IF 9.4 3区 管理学 Q1 BUSINESS, FINANCE Journal of International Financial Management & Accounting Pub Date : 2023-02-24 DOI:10.1111/jifm.12171
Donna L. Street, Elizabeth A. Gordon
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引用次数: 0

摘要

本文概述了对Andreas Barckow进行的两次采访,他在采访中回顾了自己对国际会计准则理事会(IASB)的展望以及担任主席的角色。访谈内容包括:(1)对国际会计准则理事会第三议程磋商反馈声明的讨论;(2)国际会计准则委员会和国际会计教育与研究协会(IAAER)未来合作的关键领域,主要旨在建设国际会计准则委员会的研究能力,(4)国际可持续性标准委员会(ISSB)的成立,包括国际会计准则委员会和ISSB共存的新兴模式,以及(5)国际财务报告标准基金会作为唯一一个同时拥有财务会计报告和可持续性披露标准制定委员会的全球组织所具有的独特地位。访谈还涉及IAAER可以鼓励学术研究的领域,以向IASB和IAASB,也许还有ISSB提供信息。
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An interview with IASB Chair Dr. Andreas Barckow

This paper provides an overview of two interviews conducted with Andreas Barckow where he reflected on his outlook for the International Accounting Standards Board (IASB) and his role as Chair. The interviews included (1) a discussion of the IASB′s Third Agenda Consultation Feedback Statement, (2) key areas for future collaborations of the IASB and the International Association for Accounting Education and Research (IAAER) directed primarily at building the IASB's Research Capacity, (3) strategic challenges facing the IASB, (4) the formation of the International Sustainability Standards Board (ISSB) including the emerging model for the coexistence of the IASB and the ISSB and (5) the unique position the International Financial Reporting Standards Foundation holds as the only global organization to house both financial accounting reporting and sustainability disclosure standard-setting boards. The interviews also addressed areas where the IAAER can encourage academic research to inform both the IASB and the IAASB and perhaps also the ISSB.

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来源期刊
CiteScore
9.10
自引率
2.00%
发文量
23
期刊介绍: The Journal of International Financial Management & Accounting publishes original research dealing with international aspects of financial management and reporting, banking and financial services, auditing and taxation. Providing a forum for the interaction of ideas from both academics and practitioners, the JIFMA keeps you up-to-date with new developments and emerging trends.
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