اهمیت و اثرات پیاده‌سازی استانداردهای بین‌المللی حسابداری چیست؟

نوع مقاله : مقاله ترویجی

نویسندگان

1 دانشجوی دکتری حسابداری دانشگاه الزهرا

2 دانشیار گروه حسابداری دانشکده علوم اجتماعی و اقتصادی دانشگاه الزهرا(س)

3 دانشجوی دکتری حسابداری دانشگاه تهران، تهران، ایران،

چکیده

چالش جهانی محیط‌های تجاری، نیاز به حسابداران و مدیرانی را ضروری نموده است که از مسائل پیچیده مالی بین‌المللی مطلع باشند و دانش و اطلاعات مرتبط با حل مسائل رو‌به‌رشد تجارت، مباحث مالی و سرمایه‌گذاری بین‌المللی را داشته باشند. در حال حاضر مطالعه حسابداری بین‌المللی، چالش‌ها و مزایای آن مسئله قابل توجهی محسوب می‌شود و حسابداران برای ایجاد مجموعه یکسانی از استانداردهای بین‌المللی حسابداری قابل استفاده برای تمام شرکت‌ها و سازمان‌ها، اقدامات قابل توجهی را انجام داده‌اند، اما سوال این است که تا چه میزان باید به سمت همگرایی و یکسان‌سازی بین‌المللی پیش رفت و هزینه‌های این انتخاب چیست؟ در این مقاله با بررسی ادبیات مالی و حسابداری حول محور پیاده‌سازی استانداردهای بین‌المللی حسابداری یا تغییر استانداردهای ملی به استانداردهای بین‌المللی به بررسی اثرات شناخته و ناشناخته این رویداد پرداخته و هدف از ارائه آن، توسعه و ارتقا دانش نسبت به اثرات همگرایی و یکسان‌سازی استانداردهای حسابداری است. در این مقاله با بررسی ادبیات مالی و حسابداری حول محور پیاده‌سازی استانداردهای بین‌المللی حسابداری یا تغییر استانداردهای ملی به استانداردهای بین‌المللی به بررسی اثرات شناخته و ناشناخته این رویداد پرداخته و هدف از ارائه آن، توسعه و ارتقا دانش نسبت به اثرات همگرایی و یکسان‌سازی استانداردهای حسابداری است.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

What are the important and affection of implementing international accounting standards?

نویسندگان [English]

  • mandana taheri 1
  • gholam reza soleymani amiri 2
  • yasin amini 3
2 Associate Professor of Accounting, Alzahra University, Tehran
3 PhD Student of Accounting, University of Tehran, Tehran, Iran.
چکیده [English]

The global challenge of business environments is essential the need for accountants and managers who be aware of the complex international financial issues and to have knowledge and information related to solving business-related issues, financial issues, and international investment. Recently, the study of international accounting, challenges and benefits is a significant issue and accountant have taken significant steps to create a consistent and same set of international accounting standards applicable to all companies and organizations, but the question is how much should moving towards convergence and internationalization, and what are the costs of this choice? In this paper, the study of financial and accounting literature about the implementation of international accounting standards or the change of national standards to international standards has examined the unknown and known effects of this event and the aim of this, is developing and promoting knowledge about the effects of convergence and harmonization of accounting standards.

کلیدواژه‌ها [English]

  • Convergence and Unification
  • International Accounting Standards
  • Known Effects and Unknown Effects
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