摘要
随着全球一体化的推进及世界对可持续发展共识的达成,原有的财务报告已经不能满足企业利益相关者的需求,在全球建立更广泛意义上的综合报告框架开始显得日益迫切。2010年8月.国际综合报告委员会由可持续发展会计项目和全球报告倡议组织等机构发起设立,致力于为全球的公司提供一个清晰、简明、一致和可比的综合报告框架。
The original financial report couldn't meet the rising demand of business stakeholders with the development of global integration and world agreementon sustainable development. To solve the problem, International Integrated Reporting Committee (IIRC) was set up in August, 2010 in order to provide a clear, concise, consistent and comparable synthetical report framework for the companies. IIRC released International Synthetical Report Framework (a draft for discussing) on April 14th, 2013. Mr. Paul Druckman, CEO of IIRC visited China to listen to the views of Chinese business and accounting communities. Several days ago, our reporter interviewed Mr. Paul Druckman and Mr. Steven, the Brand Director of ACCA.
出处
《国际融资》
2013年第9期8-12,共5页
International Financing