题目: Adopting AIFRS: Implications for Australian Public Sector Entities 演讲者： Dr Lu Wei， Senior lecturer of Accounting Department of Accounting and Finance, Monash University, Australia 时间:   2006年10月13日（星期五）3：00—4：30 PM     地点:         嘉庚二513 参加者:      对会计研究有兴趣的广大师生 主持人：   曲晓辉教授 报告论文摘要: Whether and when private sector entites should adopt international financial reporting standards (IFRS) is a strategic and governance issue facing the global business community that has dominated regulatory debate over recent years. In contrast, public sector adoption of IFRS has received little global attention, despite the enormity of the implications from conceding sovereignty over standard setting for the political, economic and social welfare of countries whose governments plan to adopt IFRS. Part of the reason for the lack, or lateness, of debate is that most countries do not have a direct juxtaposition of public sector and private sector accounting standards. Australia is in the unusual situation of having public sector accounting and private sector accounting standards developed jointly as a single set of sector neutral standards by the one body, the Australian Accounting Standards Board (AASB). The AASB has, from 1 January 2005, adopted Australian equivalents to IFRS (AIFRS). As such, the sector neutrality of AASB standards means that Australian public sector reporting entities will adopt Australian equivalents to IFRS (AIFRS) for reporting periods starting in 2005. Australian government entities will be among the first, world-wide, to adopt the private sector standards promulgated by the International Accounting Standards Board. In this paper, we examine the implications for public sector entities of adopting Australian equivalents to IFRS (AIFRS). In doing so, we describe the likely impact on performance reporting and accountability and, to a limited extent, on the decisions that emanate. We also describe the frictions between private sector based IFRS and public sector reporting needs. These tensions are evidenced by the inclusion of not-for-profit provisions in AIFRS and the exclusions of such entities from other standards. Australia’s sector neutral approach to financial reporting standards contrasts with the approach adopted by many countries, and has both immediate and long-term implications. 论文作者简介： 陆薇博士 Ph.D. (LaT), M.Ec. (LaT) 陆博士现任于澳大利亚莫纳士大学会计与金融系高级讲师。她在1992年由澳大利亚拉特多大学加入现今大学。陆博士的文章发表于国际知名的学术刊物, 包据 Abacus 和 British Accounting Review。她也是Perspectives on Accounting and Finance in China”一书的原著者之一。陆博士也在中国教MBA课程。