编者按：国际会计师联合会（IFAC）与国际评估准则理事会（IVSC）更新了双方于2009年签署的谅解备忘录，规定了合作程序，使评估师与审计师更好地理解财务报表相关准则，并将帮助双方机构实现各自目标，获得公共部门与私营部门对商业报告的信心。此外，双方还希望通过该谅解备忘录规定的行动，提升依据国际评估准则评估的可靠性与可接受性。现将该公告全文转发，供参考。

 

The International Federation of Accountants (IFAC) and the International Valuation Standards Council (IVSC) have renewed their Memorandum of Understanding (MoU), first signed in 2009.

 

The MoU creates a cooperation process to enable valuers and auditors to obtain a better mutual understanding of standards relevant to financial statements, and will help both organizations pursue their objective of maintaining confidence in business reporting in both the public and private sectors. Actions under the MoU are also designed to promote the credibility and acceptability of valuations prepared in accordance with the International Valuation Standards.

 

The MoU reflects the IVSC’s and IFAC’s shared conviction that the transparency provided by high-quality international standards contributes significantly to the effective functioning of capital markets and economic growth. The MoU acknowledges the ongoing working relationships between the IVSC, IFAC, and the International Auditing and Assurance Standards Board (IAASB), which is supported by IFAC. The MoU also anticipates closer working relationships between IVSC and other IFAC activity groups.

 

Roel Campos, Interim Chairman of the Board of Trustees for the IVSC, states, “This agreement to renew the earlier Memorandum of Understanding represents an ongoing commitment by both IVSC and IFAC to strengthen cooperation between the two organizations. It demonstrates the cohesive and united approach of the IVSC, IFAC, and its independent standard-setting boards to maintaining standards as global markets continue to develop.”

 

“The ongoing financial crisis has shown the importance of transparency in financial reporting by both private and public sector entities,” said G?ran Tidstr?m, president of IFAC. “The IVSC has served as a member of the IAASB’s Consultative Advisory Group, and the organizations are both members of the Private Sector Task Force (PSTF). This agreement strengthens the already close ties between the IVSC and IFAC and will serve as a platform for further cooperation.”

 

About the IVSC

The IVSC is an independent, not-for-profit, private sector organization. As the established international standard setter for valuation, the IVSC develops and maintains standards for the reporting and disclosure of valuations, especially those that will be relied upon by investors and other third party stakeholders. It also supports the need to develop a framework of guidance on best practice for valuations of the various classes of assets and liabilities and for the consistent delivery of the standards by properly trained professionals around the globe.