国际会计准则委员会最近发布了《国际财务报告准则前言》。该《前言》全面阐述了国际会计准则委员会的构成和职能、国际会计准则理事会的目标、国际财务报告准则的地位和作用、国际财务报告准则的制定程序 ,甚至还包括使用的语言 ,是国际会计准则委员会的全新展示。本期特刊出此《前言》译稿 ,供参考。 The International Accounting Standards Board recently released the “Introduction to International Financial Reporting Standards.” This “foreword” comprehensively expounds the composition and functions of the IASB, the objectives of the IASB, the status and role of IFRS, the process of establishing IFRS, and even the language used, and is an international A new presentation by the Accounting Standards Board. This special issue of this “Foreword” for reference.