| Letter of the Accounting Regulatory Department of the Ministry of Finance to Solicit Comments on the Disclosure Requirements in IFRS Standards—A Pilot Approach Issued by the International Accounting Standards Board | | 财政部会计司关于就国际会计准则理事会发布的国际财务报告准则披露要求征求意见稿公开征求意见的函 |
(No. 22 [2021] of the Accounting Regulatory Department of the Ministry of Finance) | |
（财会便〔2021〕22号） |
All entities concerned: | |
各有关单位： |
On March 25, 2021, the International Accounting Standards Board (IASB) issued the Disclosure Requirements in IFRS Standards—A Pilot Approach (Exposure Draft) (hereinafter referred to as the “Exposure Draft”) to request public comments around the world. | |
2021年3月25日，国际会计准则理事会发布了《国际财务报告准则披露要求--试验方法（征求意见稿）》（以下简称征求意见稿），向全球公开征求意见。 |
For the purpose of getting deeply involved in developing the International Financial Reporting Standards so that the amendments and improvements to it may better reflect the actual situation of our country, your entity shall organize the relevant personnel to comment on this Exposure Draft, and submit in writing by July 31, 2021. The feedback should focus on the issues listed in the Exposure Draft and the opinions and suggestions therefrom should be based on the actual conditions of China. On the basis of sorting, summarizing, and analyzing the opinions of all parties concerned, we will send the feedback letter to the IASB. The English full text of this Exposure Draft and its brief introduction in Chinese are available for download on the “Working Notice” and “Working News” sections of the official site of the Accounting Regulatory Department, Ministry of Finance (www.mof.gov.cn/kjs), and the official site of China Accounting Standards Committee (https://www.casc.org.cn/).
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为深入参与国际财务报告准则制定，使国际财务报告准则的修订完善能更好地反映我国的实际情况，请贵单位组织对征求意见稿提出意见，并于2021年7月31日前将书面意见反馈我们。反馈意见请针对征求意见稿中所列问题，结合我国的实际情况，提出意见和建议。我们将在整理、汇总和分析各方意见的基础上，向国际会计准则理事会反馈意见。征求意见稿的英文全文和中文简介可在财政部网站会计司子频道（www.mof.gov.cn/kjs）“工作通知”“工作动态”栏目以及会计准则委员会官方网站（www.casc.org.cn）下载。
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