关于国际财务报告准则的100个问题(及答案

R. Baskerville
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引用次数: 6

摘要

国际财务报告准则是文化产物。它们正在世界范围内蔓延,通常是在世界银行(World Bank)等机构的善意鼓励下,也可能是通过监管机构提出竞争性创新的好处。但是国际财务报告准则的传播并不像两个世纪前火枪的传播。它们不会为新使用者提供类似的令人望而却步的优势,但必须温和地适应每个地方的法律和专业习惯。一旦发生这种情况,国际财务报告准则在世界范围内就不一样了。想想麦当劳的汉堡包。当我在上海或锡耶纳吃汉堡时,我得到的是不同的:那里没有Kiwiburger(有典型的甜菜根)。国际财务报告准则作为文化文物,被改造以满足当地的“消费者需求”(用户需求),例如,它们可以用于选定数量的实体,也可以用于所有实体(如2007年在新西兰发生的情况:包括慈善机构、体育俱乐部、国家政府或当地市议会)。此外,将国际财务报告准则翻译成当地语言不仅仅是一个变形者或换肤者(就像托尔金描述贝奥恩的那样):语言体现了不同的思维方式。如果你试图用Hofstede的文化指数等基本上不可信的定量方法来理解国际财务报告准则的不同接受或影响,那将是非常不明智的。一个民族国家很少是一种文化,但国际财务报告准则已经成为文化的一部分。本手册中所报告的质量研究越来越多地反映出,国际财务报告准则对全球股票市场的影响取决于当地的执行和监督。即使在一个小的股票市场,国际财务报告准则也不是一揽子交易。它是由众多审计员监督的、或多或少适用于不同公司的各种交易的一系列标准。审计师可以使用英文版本的国际财务报告准则或国际会计准则,也可以使用本地版本。卷起你的袖子,和很多当地的审计员和准备人员交谈。理解他们的理解。我们需要这样的研究。这是另一个比喻:当你做x光检查时,它的效用或好处取决于那些解释照片的人的专业知识。起初,x射线(伦琴射线)的使用有一些灾难性的副作用(婴儿在子宫内接受x射线照射会患儿童白血病),因为人们对其确切的影响还不太了解。就像看x光一样,基于国际财务报告准则的财务报告必须以专家的眼光来审视,以了解财务报告中所显示的实体的底层或内部。在世界范围内,我们都在学习什么看得见,什么看不见。我们无法阻止采用国际财务报告准则引发的另一场金融危机。但我们可能会减少其灾难性的影响与更好的教育和更专业的使用者的国际财务报告准则(编制者和审计师)。我希望你正走在培养这种专家眼光的道路上,这本手册将会有所帮助。自2009年12月首次出版以来,本手册已经过广泛修订。它包含了100个关于IFRS的问题和答案,是为我在维多利亚大学(新西兰惠灵顿)和英国埃克塞特大学的学生准备的资源,所以它是带有个人熟悉程度的特殊写作,因为他们很了解我。它可能被称为“傻瓜的国际财务报告准则”,只不过它是去年出版的,而且这个名字有大量的版权。本手册充满了对其他作者的参考,因为它旨在作为一种资源,以便在规划研究项目或撰写论文和作业时,学生可以找到进入广泛的国际财务报告准则文献的切入点。对于这100个问题中的任何一个,摘要都提供了关键搜索词,可以在任何搜索引擎中使用。大部分材料来自www.ssrn.com。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
100 Questions (and Answers) About IFRS
IFRS are cultural artefacts. They are spreading worldwide, often under the benign encouragement by entities such as the World Bank, and possibly through regulators suggesting the advantages of competitive innovation. But the spread of IFRS is not like the spread of muskets two centuries earlier. They do not similarly offer a prohibitive advantage to new adopters, but have to be gently harnessed to each local legal and professional habitus. Once this happens, IFRS are not the same worldwide. Think of McDonalds hamburgers. When eating hamburgers in Shanghai or Siena, what I am offered is different: there is no Kiwiburger (with its typical beetroot) over there. IFRS, being cultural artefacts, are transformed to meet local ‘consumer demand’ (user needs) e.g. they may be used for a selective number of entities, or every entity (as happened in NZ from 2007: including a charity, sports club, the national Government, or a local city council). Plus, a translator of IFRS into the local language is more than a shape-shifter or skin-changer (as Tolkien described Beorn): languages embody different ways of thinking. You would be very unwise to attempt to understand the differential reception or impact of IFRS with a largely discredited quantitative approach such as Hofstede’s cultural indices. A nation state is rarely one culture, and yet IFRS become culturally embedded.More and more, quality research as reported in this Handbook reflects that the impact of IFRS in share markets worldwide depends on local enforcement and monitoring. Even in one small share market, IFRS is not a package deal. It is a number of standards applied to a greater or lesser degree to variety of transactions in a diversity of companies, monitored by numerous auditors. The auditor might use the English version of the IFRS or IAS, or they might use the local version. Roll your sleeves up and talk to a good number of local auditors and preparers. Understand their understandings. We need such research. Here’s another metaphor: when you have an X-ray the utility or benefit it of it depends on the expertise of those interpreting the picture of what lies within. At first, the use of X-ray (Roentgen Rays) had some disastrous side effects (childhood leukaemia in babies X-rayed in utero) because the exact impact was not well understood. As with looking at an X-ray, financial reports based on IFRS have to be examined with an expert gaze to understand what lies beneath, or within the entity, as seen in its financial report. World-wide we are all learning what can be seen and what can’t. We cannot stop another financial crisis occurring with IFRS adoption. But we might reduce its disastrous impact with better educated and more expert users of IFRS (preparers and auditors). I hope you are on the path towards developing such an expert eye, and that this Handbook will assist. This Handbook has been revised extensively since its first publication in December 2009. It contains a hundred questions and answers about IFRS, prepared as a resource for my students at the Universities of Victoria (Wellington, New Zealand) and Exeter in the UK, so it is idiosyncratically written with a level of personal familiarity, as they know me well. It might have been called ‘IFRS for Dummies’, excepting that was published last year, and the name is heavily copyrighted. This Handbook is replete with references to other authors, as it is intended as a resource so that when planning research projects, or writing essays and assignments, students may find an entry point into the extensive IFRS literature. For any one of these 100 questions, the Abstracts offer key search words to use with any Search Engine of choice. Most of the material is referenced from, www.ssrn.com.
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