{"id":52324,"date":"2021-11-11T10:19:00","date_gmt":"2021-11-11T03:19:00","guid":{"rendered":"https:\/\/www.xinwengao.com\/cn\/pr\/2021111110190052324"},"modified":"2021-11-11T17:54:09","modified_gmt":"2021-11-11T09:54:09","slug":"acca%e7%83%ad%e7%83%88%e6%ac%a2%e8%bf%8e%e5%9b%bd%e9%99%85%e5%8f%af%e6%8c%81%e7%bb%ad%e5%8f%91%e5%b1%95%e5%87%86%e5%88%99%e7%90%86%e4%ba%8b%e4%bc%9a%e6%ad%a3%e5%bc%8f%e6%88%90%e7%ab%8b","status":"publish","type":"post","link":"https:\/\/www.xinwengao.com\/cn\/pr\/2021111110190052324","title":{"rendered":"ACCA\u70ed\u70c8\u6b22\u8fce\u56fd\u9645\u53ef\u6301\u7eed\u53d1\u5c55\u51c6\u5219\u7406\u4e8b\u4f1a\u6b63\u5f0f\u6210\u7acb"},"content":{"rendered":"

\u4e0a\u6d772021\u5e7411\u670811\u65e5 \/\u7f8e\u901a\u793e\/ — ACCA\uff08\u7279\u8bb8\u516c\u8ba4\u4f1a\u8ba1\u5e08\u516c\u4f1a\uff09\u65e5\u524d\u8868\u793a\uff0c\u70ed\u70c8\u6b22\u8fce\u56fd\u9645\u53ef\u6301\u7eed\u53d1\u5c55\u51c6\u5219\u7406\u4e8b\u4f1a\uff08ISSB\uff09\u6b63\u5f0f\u6210\u7acb\uff0c\u8fd9\u662f\u516c\u53f8\u62a5\u544a\u660e\u6717\u5316\u8fdb\u7a0b\u4e2d\u5177\u6709\u5386\u53f2\u610f\u4e49\u548c\u81f3\u5173\u91cd\u8981\u7684\u4e00\u6b65\u3002<\/p>\n

ACCA\u884c\u653f\u603b\u88c1\u3001\u4ef7\u503c\u62a5\u544a\u57fa\u91d1\u4f1a\u8463\u4e8b\u4f1a\uff08VRF\u8463\u4e8b\u4f1a\uff09\u8054\u5408\u526f\u4e3b\u5e2d\u767d\u5bb9 \uff08Helen Brand\uff09\u8bf4\uff1a\u201cISSB\u7684\u6210\u7acb\u4e3a\u6211\u4eec\u521b\u9020\u4e86\u5343\u8f7d\u96be\u9022\u7684\u673a\u9047\uff0c\u8ba9\u6211\u4eec\u80fd\u591f\u5e2e\u52a9\u6784\u5efa\u5168\u7403\u62a5\u544a\u51c6\u5219\uff0c\u4f7f\u5176\u4e3a\u6295\u8d44\u8005\u3001\u5404\u7ecf\u6d4e\u4f53\u548c\u516c\u5171\u5229\u76ca\u9020\u798f\u3002\u65e9\u57282020\u5e7412\u6708\uff0c\u6211\u4eec\u5c31\u66fe\u8868\u793a\u6781\u529b\u652f\u6301\u6210\u7acbISSB\u3002\u56e0\u4e3a\u8fd9\u4e00\u4e3e\u63aa\u52bf\u5728\u5fc5\u884c\uff0c\u5176\u76ee\u7684\u662f\u5e94\u5bf9\u5f53\u4eca\u91cd\u5927\u7684\u5168\u7403\u6027\u73af\u5883\u548c\u793e\u4f1a\u6311\u6218\uff0c\u52a0\u901f\u5fc5\u8981\u7684\u8d44\u672c\u91cd\u65b0\u914d\u7f6e\uff0c\u63a8\u52a8\u4f01\u4e1a\u51b3\u7b56\u79ef\u6781\u53d8\u9769\u3002\u201d<\/p>\n

\u4f5c\u4e3aVRF\u8463\u4e8b\u4f1a\u8054\u5408\u526f\u4e3b\u5e2d\uff0c\u767d\u5bb9\u8865\u5145\u9053\uff1a\u201c\u968f\u7740\u56fd\u9645\u7efc\u5408\u62a5\u544a\u6846\u67b6\u548cSASB\u6807\u51c6\u9010\u6b65\u8986\u76d6\u5168\u7403\uff0cVRF\u53ef\u4ee5\u5e2e\u52a9ISSB\u5728\u5168\u7403\u8303\u56f4\u5185\u5b9e\u73b0\u8feb\u5207\u9700\u8981\u7684\u62a5\u544a\u4e00\u81f4\u6027\u3002\u6211\u4eec\u5c24\u5176\u6b22\u8fceIFRS\u57fa\u91d1\u4f1a\u81f4\u529b\u4e8e\u6839\u636e\u7efc\u5408\u62a5\u544a\u539f\u5219\u6253\u901a\u8d22\u52a1\u62a5\u544a\u548c\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u3002\u6211\u4eec\u8ba4\u4e3a\uff0c\u8fd9\u5bf9\u53d1\u5e03\u9ad8\u8d28\u91cf\u7684\u5173\u8054\u516c\u53f8\u62a5\u544a\u81f3\u5173\u91cd\u8981\u3002\u201d<\/p>\n

\u5728ISSB\u6210\u7acb\u5f53\u5929\uff0cACCA\u8fd8\u53d1\u5e03\u4e86\u4e00\u4efd\u653f\u7b56\u6587\u4ef6\uff0c\u540d\u4e3a\u300a\u5173\u8054\u516c\u53f8\u62a5\u544a\u6807\u51c6\u5236\u5b9a\u539f\u5219\u300b<\/b>(<\/i>Principles for connected corporate reporting standard setting<\/i><\/a>)<\/i>\u3002\u8be5\u6587\u4ef6\u547c\u5401\u5efa\u7acb\u4e00\u5957\u5185\u5bb9\u4e00\u81f4\u3001\u76f8\u4e92\u5173\u8054\u7684\u5168\u7403\u62a5\u544a\u51c6\u5219\uff0c\u5e76\u4e0eISSB\u548cVRF\u7684\u5927\u90e8\u5206\u5de5\u4f5c\u4fdd\u6301\u4e00\u81f4\u3002\u540c\u65f6\uff0c\u8fd9\u4efd\u6587\u4ef6\u5bf9\u653f\u7b56\u5236\u5b9a\u8005\u3001\u76d1\u7ba1\u8005\u548c\u6807\u51c6\u5236\u5b9a\u8005\u63d0\u51fa\u4e86\u4e03\u9879\u547c\u5401\uff1a<\/p>\n

    \n
  1. \u9664\u8d22\u52a1\u62a5\u8868\uff0c\u8fd8\u8981\u5236\u5b9a\u4e0e\u8d22\u52a1\u62a5\u544a\u8981\u6c42\u4e00\u81f4\u3001\u4e14\u76f8\u4e92\u5173\u8054\u7684\u9ad8\u8d28\u91cf\u8d22\u52a1\u62a5\u544a\u8981\u6c42 <\/li>\n
  2. \u5f00\u5c55\u591a\u8fb9\u5408\u4f5c\uff0c\u786e\u4fdd\u5404\u56fd\u62a5\u544a\u8981\u6c42\u7684\u4e00\u81f4\u6027\uff0c\u5177\u5907\u8de8\u8d8a\u56fd\u754c\u7684\u53ef\u64cd\u4f5c\u6027 <\/li>\n
  3. \u4e0eIFRS\u57fa\u91d1\u4f1a\u548c\u56fd\u9645\u7efc\u5408\u62a5\u544a\u6846\u67b6\u5236\u5b9a\u7684\u5168\u7403\u6807\u51c6\u4fdd\u6301\u4e00\u81f4  <\/li>\n
  4. \u4ee5\u5173\u952e\u672f\u8bed\u7684\u5171\u540c\u5b9a\u4e49\u4e3a\u4f9d\u636e\u5236\u5b9a\u76f8\u5173\u8981\u6c42\uff0c\u5305\u62ec\u201c\u53ef\u6301\u7eed\u53d1\u5c55\u201d\u3001\u201c\u53ef\u6301\u7eed\u53d1\u5c55\u62a5\u544a\u201d\u548c\u201c\u4f01\u4e1a\u4ef7\u503c\u201d <\/li>\n
  5. \u8003\u8651\u5230\u5f3a\u5236\u6027\u62a5\u544a\u8981\u6c42\u7684\u6210\u672c\u6548\u76ca\uff0c\u907f\u514d\u8fc7\u5ea6\u62ab\u9732 <\/li>\n
  6. \u5584\u7528\u6280\u672f\uff0c\u540c\u65f6\u907f\u514d\u5ffd\u89c6\u516c\u53f8\u6cbb\u7406\u3001\u6218\u7565\u548c\u5546\u4e1a\u6a21\u5f0f\u7684\u80cc\u666f <\/li>\n
  7. \u5c06\u62a5\u544a\u8981\u6c42\u4e0e\u5176\u4ed6\u653f\u7b56\u6760\u6746\u76f8\u7ed3\u5408\uff0c\u907f\u514d\u5c06\u5546\u4e1a\u8d44\u6e90\u5355\u7eaf\u7528\u4e8e\u5b9e\u73b0\u62a5\u544a\u5408\u89c4\uff0c\u800c\u662f\u8981\u7528\u4e8e\u5546\u4e1a\u6a21\u5f0f\u8f6c\u578b\uff0c\u771f\u6b63\u5b9e\u73b0\u516c\u6b63\u548c\u7eff\u8272\u8f6c\u578b\u3002<\/li>\n<\/ol>\n

    \u76f8\u5173\u94fe\u63a5 :<\/p>\n

    http:\/\/cn.accaglobal.com<\/p>\n","protected":false},"excerpt":{"rendered":"

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standard setting)\u3002\u8be5\u6587\u4ef6\u547c\u5401\u5efa\u7acb\u4e00\u5957\u5185\u5bb9\u4e00\u81f4\u3001\u76f8\u4e92\u5173\u8054\u7684\u5168\u7403\u62a5\u544a\u51c6\u5219\uff0c\u5e76\u4e0eISSB\u548cVRF\u7684\u5927\u90e8\u5206\u5de5\u4f5c\u4fdd\u6301\u4e00\u81f4\u3002\u540c\u65f6\uff0c\u8fd9\u4efd\u6587\u4ef6\u5bf9\u653f\u7b56\u5236\u5b9a\u8005\u3001\u76d1\u7ba1\u8005\u548c\u6807\u51c6\u5236\u5b9a\u8005\u63d0\u51fa\u4e86\u4e03\u9879\u547c\u5401\uff1a \u9664\u8d22\u52a1\u62a5\u8868\uff0c\u8fd8\u8981\u5236\u5b9a\u4e0e\u8d22\u52a1\u62a5\u544a\u8981\u6c42\u4e00\u81f4\u3001\u4e14\u76f8\u4e92\u5173\u8054\u7684\u9ad8\u8d28\u91cf\u8d22\u52a1\u62a5\u544a\u8981\u6c42 \u5f00\u5c55\u591a\u8fb9\u5408\u4f5c\uff0c\u786e\u4fdd\u5404\u56fd\u62a5\u544a\u8981\u6c42\u7684\u4e00\u81f4\u6027\uff0c\u5177\u5907\u8de8\u8d8a\u56fd\u754c\u7684\u53ef\u64cd\u4f5c\u6027 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