编者按：近日，国际会计师联合会发布了第8号政策立场文件《加强组织报告》。与传统财务报告相比，该文件要求组织提供更加广泛的信息，以便报告使用者比较完整地了解组织的立场、业绩、长期可持续性及是否符合公众利益。现予以转发，请参考。
 

The International Federation of Accountants (IFAC), the global organization for the accountancy profession, issued Policy Position Paper 8, Enhancing Organizational Reporting, to emphasize the importance and usefulness of reporting broad-based information beyond that which is provided in traditional financial reporting.
 

Enhanced organizational reporting provides a more complete view of an organization’s position, performance, and longer term potential and sustainability, and is in the public interest. It provides important information for both internal and external stakeholders to support managing and directing operations, decision making, promoting transparency, and the discharge of accountability.
 

“Given the high volume of responses to the recently-issued Framework from the International Integrating Reporting Council, we feel this is an important and timely topic,” said Fayez Choudhury, IFAC CEO. “We recognize that there are many organizational reporting frameworks and regulations available and being developed, and it is important to examine the relationships between these frameworks and promote global consistency and convergence.”
 

The accountancy profession has a history of involvement in developing and improving reporting processes and controls, and identifying and reporting key financial and other information. IFAC believes that the accountancy profession has a key role to play in enhancing organizational reporting.