（英譯中）國際會計準則理事會主席Tweedie爵士將於2011年退休

國際會計準則理事會主席Tweedie爵士將於2011年退休

2009年12月7日 7:03 pm
* 基金會信託人將於2010年中任命繼任人
* 他推動了全球對國際財務報告準則(IFRS)的認可和接納

由Emily Chasan報導

紐約，12月7日 - 國際會計準則理事會(IASB)現任主席David Tweedie爵士將於2011年6月任期屆滿時退休，而資助該位於倫敦的會計準則制訂機構的基金會同日表示已開始尋找繼任者。
Tweedie主席將於2011年6月，亦即其第二個任期結束時從IASB主席之位退休，IASB為全球100多個國家和地區起草和修訂國際財務報告準則(IFRS)。與此同時，資助理事會的國際會計準則委員基金會(IASCF)信託人則於週一透露，已在全球範圍內開始尋找合適的繼任人，預計2010年下半年就會作出任命。
Tweedie爵士曾在KPMG會計師行任合夥人，於2001年獲任命為IASB主席。在此之前，他還在英國的會計準則理事會(UK ASB)首度全職擔任主席一職。Tweedie爵士在其任內牽頭推動了多國從本國會計準則向IFRS的過渡，極大地促進了全球會計準則的趨同。在米國會計準則向IFRS趨同的進程，他深入其中。
受金融危機及其後續事件影響，Tweedie爵士去年曾考慮辭職。當時，各國政治領袖紛紛對其及理事會施加壓力，要求改變現行的公允價值（“市場-市場”）會計確認與計量準則。但他最終仍任職，因為他希望繼續推動（全球會計準則）趨同的進程，進而最終達到IASB成立時“全球採用單一一套高質素會計準則”的目標。在G20設定的最後時限下，米國會計準則委員會(FASB)及國際會計準則理事會(IASB)進一步加大了完成主要的準則趨同項目的力度。
另據報導，米國證券交易委員會本月將作出決定，是否繼續執行較早前提出的路線圖，以使米國公司在2014年完全採用IFRS，以取代米國公認會計原則(GAAP)。

（報導：Emily Chasan；編輯：Andre Grenon）


IASB's Tweedie to retire when term ends in 2011
Mon Dec 7, 2009 7:03pm
* Trustees hope to name successor in mid-2010
* Tweedie has led push for global adoption of IFRS

By Emily Chasan

NEW YORK, Dec 7 (Reuters) - Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB), will retire when his term ends in June 2011, and the foundation that oversees the London-based accounting rule maker said on Monday it has begun searching for a successor.

Tweedie will retire at the end of June of 2011 when he completes his second term as the head of the IASB, which writes International Financial Reporting Standards (IFRS) for more than 100 countries. The trustees of the International Accounting Standards Committee Foundation, which oversees the board, said on Monday they have launched a global search for his successor and expect to make a decision in the second half of 2010.

Tweedie, a former partner at accounting firm KPMG, was appointed Chairman of the IASB in 2001. Prior to that, he had been the first full-time chairman of the UK accounting standard setter, the Accounting Standards Board. In his tenure at the IASB, Tweedie has led the push for more countries to switch from local accounting standards, to IFRS, greatly increasing the harmonization of accounting standards around the world. He is closely involved in an effort among accounting rule makers to converge US accounting rules with IFRS.

Tweedie considered resigning from his post late last year, amid the financial crisis, after political leaders effectively forced his board to change rules on mark-to-market or "fair value" accounting. But he has said he stayed because he wanted to continue the convergence process, which is beginning to reach its goal of having a single set of high quality accounting standards used around the globe. The US Financial Accounting Standards Board and the IASB have redoubled efforts to complete their major convergence projects by a June 2011 deadline set by the G20 group of leading countries.

U.S. securities regulators are expected to say this month whether they will continue with a proposed road map that would have U.S. companies using IFRS as soon as 2014, instead of U.S. Generally Accepted Accounting principles(GAAP).

(Reporting by Emily Chasan; editing by Andre Grenon)