بررسی میزان موافقت استفاده‌کنندگان صورت‌های مالی با تفاوت‌های بین استانداردهای حسابداری ملی و بین‌المللی

نوع مقاله : مقاله پژوهشی

نویسندگان

چکیده

       هدف این تحقیق بررسی نظر سه گروه اصلی استفاده­کنندگان صورت‌های مالی درباره‌ی تفاوت‌های عمده‌ی استانداردهای ملی و بین­المللی حسابداری بوده است. نتایج نشان می­دهد که تنها در سه مورد تمامی افراد با تفاوت‌های موجود موافقند. در سایر موارد حداقل یک گروه مخالف وجود دارد که از نظر آماری در گروه های مدیران، حساب‌رسان و سرمایه­گذاران به ترتیب چهار، نه و دو مورد اهمیت دارند. از یافته‌های تحقیق چنین استنباط می‌شود که فرآیند نظرخواهی اثربخش نبوده است. از این­رو پیشنهاد می­شود که مکانیزم کاراتری مانند اطلاع‌رسانی گسترده‌تر، مکاتبه با مراکز حرفه‌ای و دانشگاهی، پیگیری دریافت پاسخ و گزارش عمومی نظرات دریافت شده بیشتر مورد توجه قرار گیرد؛ در مواردی که درباره‌ی تفاوت احتمالی موجود در بیانیه‌ی پیشنهادی نظر ممتنعی دریافت شده، مفاد استانداردهای بین­المللی در اولویت قرار گیرد

کلیدواژه‌ها


عنوان مقاله [English]

An Examination of Financial Statements User’s Agreement about Current Differences between Iranian Financial Accounting Standards and International Financial Reporting Standards (IFRS's)

نویسندگان [English]

  • Mohammad Javad Saei
  • Mohammad Ali Bagherpour Valashani
  • Sadegh Hasanzade Kogo
چکیده [English]

 
Journal of Accounting Advances (J.A.A)
Vol. 5, No. 2, 2013, Ser. 65/3
 
 
Extended Abstract
 
An Examination of Financial Statements User’s Agreement about Current Differences between Iranian Financial Accounting Standards and International Financial Reporting Standards (IFRS's)
 
Dr. Mohammad Javad Saei*    Mohammad Ali Bagherpour Valashani**
Sadegh Hasanzade Kogo***
Ferdowsi University of Mashhad
 
Introduction
Many countries accepted international financial reporting standards. The degree of acceptance differs from complete acceptance to some acceptance of standards, or for some of companies. Convergence of accounting standards is a world-wide issue. Iranian accounting standard is based mainly to IFRS's, with some differences. This study investigates the opinion of three financial statements users (financial managers, auditors, and professional investors) about the current differences of Iranian and international financial accounting standards.
We limit the range of study to 16 main differences highlighted in the last paragraph of Iranian accounting standard. However, there are a lot of differences in the details of the two sets of standards that are largely related to the limitation of methods in Iranian accounting standards. For example, the LIFO is not accepted for inventory valuation.
 
Research hypotheses
We developed the following hypotheses:
H1: Financial managers of listed companies have agreed with the differences of local accounting standards and IFRS's.
H1: Certified public accountants (Auditors) have agreed with the differences of local accounting standards and IFRS's.
H1: Professional investors have agreed with the differences of local accounting standards and IFRS's.
Each of the above mentioned hypotheses tested for 16 main differences of Iranian accounting standards with IFRS's.
 
Methods
This study is a survey research. The population consists of 20 top financial managers of listed companies in Tehran Securities and Exchange Commission, 86 Iranian certified public accountants, and 40 professional investors. The investment managers of investing companies, and their representatives, are used as a proxy for professional investors. For testing the hypotheses, we used the Binomial test, in each 16 subjects of survey, as well as in each three groups.
 
Results
The results show that all groups agree with the three treatments prescribed by the national accounting standards, but in 13 others there is at least one disagreeing group that  in financial managers group, Iranian certified accountants (Auditors) group, and professional investors group 4,9 and 2 treatments are important, respectively.
The result also indicated that financial managers are almost pleased with the current differences. But professional investors have opposed opinions, and almost are disagree with the differences. The Iranian certified accountants have a moderated opinion, but their disagreements are larger than their agreements.
 
 
 
Conclusion and discussion
The results showed that, in the opinion of the users, due process was not effective. Therefore, it is proposed that the board consider more efficient mechanisms for due process to expand participation of interested groups. [Also, it is recommended that had priority to the IFRS, if the due processes, for an exposure draft, show neutral opinions.]????
 
Keywords: Iranian Accounting Standard, International Financial Reporting Standard (IFRS), Convergence, Due-Process, Tehran Securities Exchange (TSE).
 
 

 


* Assistant Professor


** Assistant Professor


*** MSc Student of Accounting