| สภาวิชาชีพบัญชีฯ ได้มอบหมายนางอุณากร พฤฒิธาดา ประธานฯ และ ดร. สันสกฤต วิจิตรเลขการ อนุกรรมการและเลขานุการฯ เป็นผู้แทนเข้าร่วมการประชุม The 3rd AOSSG ระหว่างวันที่ 23-24 พฤศจิกายน 2554 ณ เมืองเมลเบิร์น ประเทศออสเตเรีย โดยได้สรุปประเด็นสำคัญของการประชุมดังนี้
The AOSSG is a group of recognised accounting standard setters from 25 countries or jurisdictions in the Asian and Oceanian regions. The present Chairman of the AOSSG is Kevin Stevenson, the President of the Australian Accounting Standards Board (AASB). Thailand is one of the founding members of the AOSSG.
The objectives of the AOSSG are promoting the adoption of, and convergence with, IFRSs by jurisdictions in the regions; promoting consistent application of IFRSs by jurisdictions in the region; coordinating inputs from the region to the technical activities of the International Accounting Standards Board (IASB) and coordinating with governments and regulators and other regional and international organisations to improve the quality of financial reporting in the region. It really is a good opportunity for the FAP to be one of the founding members of this international organisation on a regional platform forging closer links with the IASB through the AOSSG. Thailand’s voice via the AOSSG platform will be more robust from now on and this will help to promote the implementation of or convergence to IFRSs in Thailand in a far more practical manner. The AOSSG is extremely important at the global level since it is very clear that the focus of global business is shifting to the Asian region due mainly to the prospects of the business environment in Asia after the financial crisis in Europe and the U.S.A. in recent years. The communiqué of the meeting is attached.
NEXT STEPS FOR THAILAND
1. Thailand should take more robust and active steps towards contributing to the AOSSG’s activities and join the working groups. There have been numerous informal meetings among different working groups during the year, and Thai representatives should join the key working groups.
2. There should be much closer cooperation between the main Accounting Standard Setter Committee and the Subcommittee for the Monitoring of the Development of IFRS. The cut-off line for the scope of work between the Standard Setter Committee and the Subcommittee for the Monitoring of the Development of IFRS should be clear.
3. News updates on IFRS developments should be placed on the FAP website on a regular basis.
4. Public hearings or focus groups should be conducted.
5. Exchange program – human resources – with the country members within the region. The Australian Accounting Standards Board and the Accounting Standards Board of Japan have already expressed their intention to launch the Exchange Program in their countries. At this point in time, the program with the AASB is more suitable for Thailand, and we noticed that there was a Thai student attending the meeting as an observer who expressed his interest in joining the program as a Thailand representative. The profile of this student has been submitted to the president via K. Vilai.