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2012年11月6日,国际会计准则理事会(IASB)主席胡格沃斯特(Hans Hoogervorst)在伦敦经济学院发表题为《会计协调和全球经济后果》(Accounting Harmonization and Global Economic Consequences)的长篇演讲,内容涉及会计准则国际趋同对于经济全球化和金融体系稳定的重要意义、会计准则的经济后果和政治后果以及概念框架的重要性。胡格沃斯特就修订现行租赁会计准则的必要性及其引起的论争进行了重点阐述。本译稿有助于读者深入了解会计准则国际趋同及租赁会计准则修订背景。
On November 6, 2012, IASB Chairman Hans Hoogervorst delivered a long article entitled Accounting Harmonization and Global Economic Consequences at the London School of Economics This talk addresses the importance of international convergence of accounting standards for economic globalization and the stability of the financial system, the economic and political consequences of accounting standards, and the importance of a conceptual framework. Wegworth highlighted the need to revise the current leasing accounting standards and the controversies that have arisen. This translation helps readers understand in depth the international convergence of accounting standards and the revised accounting standards for leases.