評論
打印
Global accounting standards
全球會計準則
Closing the GAAP
彌補差距
America’s commitment to international standards is in doubt
美國是否會如約與國際準則接軌尚未確定
Like railway tracks that appear to converge but never actually intersect, the project to get the world’s big economies to use the same accounting standards cannot quite close a vital gap. America’s public companies currently release financial statements based on the country’s own “generally accepted accounting principles” (GAAP). On July 13th the staff of the Securities and Exchange Commission (SEC) released a long-awaited report on whether America should adopt international financial reporting standards (IFRS), which are accepted by over a hundred countries. The SEC staff declined to recommend IFRS, in a paper that was more negative than observers had expected.
鐵軌看似無限靠近，卻永無相交之日，讓世界大經濟體們使用統一會計準則的方案也如鐵軌一般，無法消除最重要的差距。目前，美國上市公司以美國自己的“公認會計準則”（GAAP）為基準，發布了一份財務報告。7月13日，美國證券交易委員會（SEC）的工作人員就美國是否應采用國際財務匯報準則（IFRS）公布了一份備受期待的報告，國際財務匯報準則現已被一百余個國家所接受。而美國證券交易委員會的員工卻拒絕在這份消極程度遠超觀察員預期的論文里推薦IFRS。
American adoption of IFRS seemed likely once. The big accounting firms, many multinational companies, the SEC’s own bosses and the G20 club of big economies all blessed the idea of global standards. A parallel project of “convergence”, whereby America’s accounting-standards body and the International Accounting Standards Board (IASB) issued norms together, was meant to narrow the gap, making it simpler and cheaper for America to move across.
美國一度與采用國際財務匯報準則擦肩而過。大型會計事務所、眾跨國公司、美國證監會的頂頭上司以及大經濟體組成的G20俱樂部都曾對全球標準這一想法大加贊賞。這項“趨同”的平行方案旨在縮小兩項準則間的差距，根據該方案，公司可采用美國會計標準和國際會計準則委員會(IASB)頒布準則進行平行記賬，使美國的轉換過程更平穩，耗資更少。
But the convergence process—in areas like leasing, insurance and losses on financial instruments—dragged on longer than expected. Bob Herz and Sir David Tweedie, former heads of America’s Financial Accounting Standards Board and the IASB respectively, left their jobs in 2010 and 2011, further dissipating momentum. The SEC itself is distracted by the task of implementing the Dodd-Frank financial-reform law. All agree that no further decisions will occur before America’s presidential election.
然而在租賃、保險、金融工具虧損等領域，趨同的進程拖的比預期更長。前美國財務會計準則委員會(FASB)主席鮑勃·赫茲(Bob Herz)，以及前IASB主席大衛·特維迪爵士分別于2010年和2011年離職，進而沖淡了趨同的勢頭。美國證券交易委員會肩負落實《多德-弗蘭克金融改革法案》的重任，無暇顧忌趨同。各方都贊同，在美國總統選舉前，不會就此事做近一步決定。
Boosters continue to talk up IFRS. The head of the IASB, Hans Hoogervorst, called the momentum behind them “irreversible” in a statement issued after the gloomy SEC report. He points out that Japan is the only country whose future move to IFRS may be affected if America stays away. Russia and Canada are recent adopters; China may join them. But a global standard without the world’s biggest economy looks hollow. Four Americans sit on the IASB’s 16-person board in London. Should they get the boot if America rejects the international standards? “I don’t want to think about that right now. We still count on their commitment,” says Mr Hoogervorst.
支持者們繼續大肆宣揚IFRS。在悲觀美國證監會報告發布后，IASB主席漢斯·胡格沃斯特發表聲明稱，兩項準則趨同的勢頭“不可逆轉”。他指出，如果美國選擇置身事外，唯有日本會受其影響，在未來向IFRS邁進的途中猶豫不決。俄羅斯和加拿大新近成為采納國；中國或即將加入。但是，一個沒有世界最大經濟體參與的全球標準看似有點浪得虛名。位于倫敦的國際會計準則理事會由16名理事組成，其中有4名美國人。倘若美國拒絕這項國際準則，他們是否會因此被解雇？胡格沃斯特先生說，“我現在不愿想這事，我們仍期望美國能遵守承諾?！?翻譯：王葭葦
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