شناسایی چالش‌های فنی به‎کارگیری ارزش‎ منصفانه در گزارشگری مالی ایران: با تأکید بر الزامات IFRS13

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی دانشگاه الزهرا (س)، تهران، ایران

2 استاد، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی دانشگاه الزهرا (س)، تهران، ایران

چکیده

هدف: با پذیرش کامل استانداردهای بین‎المللی گزارشگری مالی، اندازه‎گیری و افشای ارزش منصفانه در گزارشگری مالی ایران فراگیرتر خواهد شد. هدف این پژوهش شناسایی چالش‎های فنی اندازه‎گیری و افشای ارزش منصفانه طبق چارچوب پیشنهاد شده در استاندارد بین‎المللی 13 و عوامل فنی زمینه‎ساز مقاومت در برابر گزارشگری مالی ارزش منصفانه‎محور از دیدگاه خبرگان حرفه حسابداری و حسابرسی در ایران است.
روش: پس از مطالعه مروری گسترده با رویکرد تحلیلی، چالش‎های فنی شناسایی شدند. سپس با استفاده از روش تحلیل محتوای کیفی، مدل اولیه مقوله‎بندی چالش‎های فنی استخراج شد. از پرسش‎نامه‎های ساختاریافته مبتنی ‎بر منطق فازی، برای گردآوری دیدگاه خبرگان حرفه از سه گروه مختلف نظریه پردازان و استانداردگذاران (23 خبره)، حسابرسان مستقل (29 خبره) و مدیران مالی (27 خبره) بهره برده شد. داده‎های پژوهش با استفاده از روش‎های دلفی فازی و تحلیل سلسله‎مراتبی فازی تجزیه و تحلیل شدند.
یافته‎ها: دیدگاه خبرگان حرفه در ایران نسبت به الگوی ارزش منصفانه مثبت است. اما، چالش‎های فنی شناسایی‎شده در خصوص اندازه‎گیری و افشای ارزش منصفانه موجب می‎شوند که پذیرش الگوی ارزش منصفانه و به‎کارگیری گسترده آن در عمل چالش‎انگیز شود. یافته‎ها نشان می‎دهد با وجود ارزیابی مثبت خبرگان حرفه از کمیت و کیفیت الزامات افشای استاندارد بین‎المللی 13، اثربخشی گزارشگری مالی مبتنی ‎بر ارزش منصفانه در ایران از بعد ارزیابی وظیفه مباشرت و کارایی آن از دیدگاه استفاده‎کنندگان از اطلاعات بحث‎برانگیز است. همچنین عدم رعایت برخی الزامات افشای استاندارد 13 امکان‎پذیر است که در کنار ضعف ضمانت‎های اجرایی در محیط گزارشگری مالی ایران می‎تواند بر اثربخشی استاندارد یاد شده و گزارشگری مالی ارزش منصفانه‎محور در ایران تأثیر منفی داشته باشد. البته، در خصوص الزامات افشایی که ممکن است در عمل رعایت نشوند و عوامل فنی زمینه‎ساز مقاومت، بین دو گروه اجرایی و گروه نظریه‎پردازان و استانداردگذاران اختلاف نظرهایی وجود دارد.
نتیجه‎گیری: استانداردگذاران و جوامع حرفه‎ای باید نسبت به چالش‎های فنی حسابداری مبتنی ‎بر ارزش منصفانه آگاه باشند و بسترهای مناسب و لازمی را برای گزارشگری مالی ارزش منصفانه‎محور با کیفیت و کارا و اثربخش بودن استاندارد بین‎المللی 13 در محیط گزارشگری مالی ایران فراهم کنند.

کلیدواژه‌ها


عنوان مقاله [English]

Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements

نویسندگان [English]

  • Maryam Golmohammadi 1
  • Ali Rahmani 2
1 PhD Candidate, Department of Accounting, Faculty of Social and Economic, Al-Zahra University, Tehran, Iran
2 Prof., Department of Accounting, Faculty of Social and Economic, Al-Zahra University, Tehran, Iran
چکیده [English]

Objective: By the full adoption of IFRS, measurement and disclosure of fair values become more common in Iranian financial reporting. The present study aims to identify the technical challenges of fair value measurement and disclosure in accordance with the proposed framework in IFRS13 as well as technical factors underlying resistance to fair-value based financial reporting from accounting and auditing experts’ points of view in the financial reporting environment of Iran.
Methods: Technical challenges were identified by conducting a comprehensive review study with analytical approach. Then, we used qualitative content analysis method in order to elicit the primary model of categorizing technical challenges. Using the structured research questionnaires developed based on the Fuzzy Logic, experts’ points of view about technical challenges of fair-value based financial reporting in Iran were collected from three different groups: 1) Theorists and standard setters group (23 experts), 2) Independent auditors group (29 experts) and 3) financial managers group (27 experts). The data of the study was analyzed via Fuzzy Delphi method as well as Fuzzy Hierarchical Analysis method.
Results: Findings reveal that Iranian professional experts had a positive viewpoint about Fair-Value measurement paradigm. However, adoption of fair value measurement paradigm and widespread implementation of it is challenging in practice, because of the technical challenges of fair value measurement and disclosure. Results show that, in spite of positive viewpoint of professional experts about quality and quantity of disclosure requirements in IFRS 13, effectiveness of fair-value based financial reporting in Iran is controversial from two aspects: the usefulness of fair-value based information in evaluating of stewardship and efficiency of those requirements from information users’ standpoint. Results reveal that there is some possibility of non-compliance with IFRS13 disclosure requirements in financial reporting environment of Iran. In addition to the weakness of enforcement requirements in Iran, non-compliance with disclosure requirements will have negative impact on effectiveness of IFRS13 and fair-value based financial reporting. Albeit, some differences exist between experts’ viewpoint among “Theorists and standard setters group” and “executive group” in regards to determination of those disclosure requirements which will not be accomplished in practice and technical factors underlying resistance to adoption and implementation of IFRS13.
Conclusion: Standard setters and professional accounting and auditing communities should be aware of significant technical challenges of fair value accounting and also prepare suitable infrastructures for high quality fair-value based financial reporting as well as implementation of IFRS13 effectively and efficiently in financial reporting environment of Iran.

کلیدواژه‌ها [English]

  • Fair value
  • Fair Value-based Financial Report
  • Fai Value-Based Accounting
  • Disclosing Faire Value Information
  • International Standard of Financial Reporting No. 13
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