特集IFRS 財団アジア・オセアニアオフィスの開設

4．記念式典スピーチ

Opening Remarks
Chairman of the IFRS Foundation Trustees

Michel Prada

Minister Nakatsuka, President Hagiwara, dis-of the Technical Committee of the Interna-

tinguished guests. I am delighted to be able

tional Organization of Securities Commissions,to join you for this important event to cele-

or IOSCO, when it endorsed for cross-borderbrate the opening of the IFRS Foundation

listings the international accounting standards

Asia Oceania office. Allow to say how happy I

produced by the IASBʼs predecessor body. Inam to be here in Tokyo for the second timemany ways, that decision put in train a pro-this year, as I had the pleasure to visit yourcess that led to the creation of the IASB withcountry in May and enjoyed a warm welcome

a new mission ─ to develop a single set ofand a most fruitful series of meetings withhigh quality global accounting standards.

Japanese authorities, and representatives ofthe business and accounting community.

Shortly after the IASB began its work, theEuropean Union decided to adopt IFRSs fromFor those of you who donʼt know me, my2005. Others followed in quick succession. To-name is Michel Prada and I serve as Chair-day, we have companies in more than 100

man of the Trustees of the IFRS Foundation.

countries using IFRSs. More than two thirds

I, and my 21 fellow Trustees from around theof G20 members now require the use ofworld are responsible for the governance andIFRSs, while almost half of Fortune Global 500

oversight of the IASB. In turn, we ourselvescompanies report using IFRSs. Look at an

are publicly accountable to a Monitoring

IFRS map of the world and you will see all ofBoard of public authorities with responsibilitySouth America is now on board, Mexico andfor capital markets. The Acting Chairman ofCanada in North America, the Caribbean,

the Monitoring Board is my good friend Ma-Australasia, vast swathes of Asia, most of Af-

samichi Kono, Vice-Commissioner of Interna-

rica and Europe, including non-EU countries

tional Affairs of the Japanese Financial Ser-such as Russia. This is a remarkable successvices Agency.

story, and a tremendous achievement in justover ten years.

My appointment earlier this year as Chairman of the Trustees brings me back to some

Clearly, there are still some very importantvery familiar ground. In 2000, I was Chairman

economies that have yet to complete their2012.12 vol.39 季刊 会計基準

25own transitions to IFRS ─ Japan and the Unit-IFRS across the entire Asia-Oceania region.

ed States being two examples. However, weFor example, today we will hear from our Ko-should not forget that in each of these juris-rean friends about their experience of transi-

dictions, substantial progress has been made.

tioning to IFRS. China provides the secretari-

For instance, the US SEC already permits

at to the IASBʼs Emerging Economies Group.

non-US companies to report using IFRSs,

Australia and New Zealand have always been

while in Japan we are starting to see an in-closely involved in the development of inter-creasing number of very large Japanese com-national accounting standards, even before

panies voluntarily adopting IFRS. There is nothe IASB began its work. Malaysia and Indo-

doubt that the momentum behind IFRSs be-nesia have both hosted IFRS Policy Forums

coming global accounting standards is unstop-and of course, here in Japan we continue topable, even though it may take a little longerenjoy very impressive levels of support andthan many of us hoped to complete this global

cooperation for our work. These are perhaps

transition to IFRS.

just a few examples of why Asia-Oceania was
the logical choice for our first office outside of

Of course, if IFRSs are to be global account-London.

ing standards, the IASB must become a truly
global accounting standard-setter. Earlier thisThe office has an important role to play inyear, the Monitoring Board completed its gov-

supporting widespread adoption of IFRS

ernance review and the Trustees completed

across the Asia-Oceania region. It will fulfil aour strategy review. The reviews were con-vital function, linking the developed and high-ducted independently but in a coordinatedgrowth economies of this region into the glob-manner. Collectively, the reviews describe a

al accounting standard-setting process.

series of measures that build on the alreadyimpressive governance arrangements and due

What started as a vision has become a reality

process of the IASB. The recommendations ofthrough the hard work and determination ofboth reviews are being implemented in full,

my fellow Trustees from this region, led byand as a result we will have made provided

Jeffrey Lucy ─ our Trustee from Australia. Itthe IASB with the required institutional

was the unanimous view of all of the Trustees

framework to become the global accounting

to choose Tokyo as the base for the Asia Oce-standard-setter.

ania office. Once this decision was made, Aki
Fujinuma and Noriaki Shimazaki, our two

Today, we are recognising another important

Japanese Trustees worked in very close coop-

milestone on that journey, with the opening oferation with Japanese stakeholders to makethe IFRS Foundationʼs first international of-

the appropriate arrangements, such as fund-fice.

ing. We really are very grateful to the Japa-

We already see a great deal of support fortion, led by President Hagiwara for theirnese Financial Accounting Standards Founda-

26

2012.12 vol.39 季刊 会計基準

特集

IFRS 財団アジア・オセアニアオフィスの開設

remarkable generosity. We would not be here
today without their continued support andgoodwill.
Of course, this is an office to serve the wholeof the Asia-Oceania region. Under the leadership of Mitsuhiro Takemura, the office director, it will become the regional hub for theIASB and will fulfil a multitude of roles, including research, stakeholder engagement
and technical liaison. It will also provide animportant point of interface for the Asia-Oceania Standard-Setters Group that does so muchwork to ensure that the voice of this region isproperly reflected in the day-to-day deliberations of the IASB and that will hopefully bepart of the new Forum of Standards setters
we have undertaken to set up in order to improve both the preparatory to standard setting and the promotion of IFRS in the field.
To conclude these brief opening remarks,
there is no doubt that we now have a very
impressive facility in Tokyo. Today, we handover these resources to the IASB and to theAsia-Oceania accounting standard-setting
community. We have high hopes for the office. Please help us to ensure that this new
venture is a success.

2012.12 vol.39 季刊 会計基準27