استانداردهای بین‌المللی گزارشگری مالی: مزایا و چالش‌ها برای سرمایه گذاران

نوع مقاله : مقاله ترویجی

نویسندگان

1 کارشناسی ارشد حسابرسی، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، ایران

2 کارشناسی ارشد حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه سیستان و بلوچستان، ایران

چکیده

پیشرفت حسابداری در پرتو توسعه اقتصادی جوامع و چارچوب سیاسی کشورها در حال وقوع است. با توجه به اینکه امروزه استانداردهای حسابداری برای گزارشگری مالی در بازارهای جهانی کاربرد گسترده‌ای دارند، یکپارچه‌سازی فزاینده بازار و مبانی سیاسی در سطح جهان می‌تواند موجب تکامل هر چه بیشتر استانداردهای گزارشگری مالی و رویه‌های مربوط به آن در سطح بین المللی شود. نکته قابل‌تأمل این است که بیشتر فعالان اقتصادی برای دستیابی به آینده مورد انتظار در سطح ملی فعالیت می‌کنند و با توجه به روابط پیچیده سیاست و بازار، میزان همگرایی استانداردهای بین‌المللی گزارشگری مالی1 که به‌سرعت در سراسر جهان گسترش‌یافته و به‌عنوان چارچوبی نوین ارائه‌دهنده راهبردی پذیرفته‌شده و فراگیر در حسابداری است، مشخص نخواهد شد. همچنین، جهانی‌سازی استانداردهای بین‌المللی گزارشگری مالی پیامدهای اقتصادی، سیاسی، اجتماعی و فرهنگی گوناگونی در پی خواهد داشت و با توجه به اینکه در کشور ما نیز، استانداردهای حسابداری بر پایه استانداردهای بین‌المللی گزارشگری مالی تهیه و تدوین می‌شوند، هدف این نوشتار بررسی و مرور مطالعات گذشته برای مشخص نمودن مزایا و چالش‌های پذیرش استانداردهای بین‌المللی گزارشگری مالی برای سرمایه‌گذاران در ایران است.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

International Financial Reporting Standards (IFRS): Benefits and Challenges for Investors

نویسندگان [English]

  • Javad Oradi 1
  • Hossein JafariJam 2
  • Hamid Zarei 2
1 Faculty of Auditing, University of Ferdowsi
2 Faculty of Management and Accounting, University of Sistan and Baluchestan, Sistan and Baluchestan, Iran
چکیده [English]

Accounting progress is shaped in the light of economic development and political advancement.  Given that today's accounting standards are widely used for financial reporting in global markets, increased worldwide integration of both markets and politics, caused to enhance the integration of international financial reporting standards and practice almost inevitable. Starting point to consider is that most economic actors are engaged to achieve the expected future at the national level. Given the complex relationships between politics and the market, the convergence of IFRS which has been accepted rapidly as a new comprehensive strategic framework in accounting, is not revealed. Also, the globalization of IFRS have a wide variety economic, political, social and cultural consequences. And regarding to the point that in our country accounting standards are being developed based on IFRS, the aim of this study is to consider and review recent studies to determine the benefits and challenges of IFRS adoption for investors in Iran.

کلیدواژه‌ها [English]

  • Benefits and challenges
  • IFRS
  • Investors
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