A SPECIAL RELATIONSHIP

摘要

One of our priorities will be to continue to focus on the need to increase transparency in financial reporting for the benefit of investors and continue to emphasise the perspective of what exactly financial reporting is intended to do, namely, provide investors with unbiased, clear and transparent information for allocating their hard-earned investment dollars. With that as the overarching background, fair value accounting will certainly be a priority. We'll continue to work closely both with the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) as they're looking at their projects on financial instruments.