管理、可靠性和谨慎性的回归——国际会计准则理事会新概念框架述评

IF 4.6 Q1 BUSINESS, FINANCE
Christoph Pelger
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引用次数: 24

摘要

2018年3月,国际会计准则理事会(IASB)发布了修订后的概念框架,其中对财务报告目标章节和质量特征章节进行了重大修改。IASB更加强调管理作为决策有用性目标的一部分,重新引入审慎作为中立性的一个方面,并引入可容忍的计量不确定性水平(作为可靠性的继任者)作为忠实表述的一部分。本文结合国际会计准则理事会在概念框架方面的工作历史,讨论了这些变化的实质内容和原因。本文还通过分析IASB新框架的其他章节,探讨了这些变化对IASB未来准则制定可能产生的影响。本文发现,在其他章节中,更明显的管理作用和审慎的重新引入似乎并不需要IASB修改概念思维,而引入可容忍的计量不确定性水平为IASB提供了一个概念工具,有可能对未来的准则制定辩论产生重大影响。然而,它作为忠实再现的一部分的定位受到质疑,并提出了另一种定性特征的安排。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework
Abstract In March 2018, the IASB published its revised conceptual framework including notable changes to the chapters on the objective of financial reporting and on qualitative characteristics. The IASB put more emphasis on stewardship as part of the decision usefulness objective, reintroduced prudence as an aspect of neutrality and introduced a tolerable level of measurement uncertainty (as a successor to reliability) as part of faithful representation. The present paper discusses the substance of and reasons for these changes in light of the history of the IASB’s work on conceptual frameworks. The paper also explores the possible impact of these changes on the IASB’s future standard-setting by looking at the other chapters of the IASB’s new framework. This paper finds that the more pronounced role of stewardship and the reintroduction of prudence do not seem to entail a revised conceptual thinking of the IASB in the other chapters, while the introduction of a tolerable level of measurement uncertainty provides the IASB with a conceptual tool with the potential to substantially affect future standard-setting debates. However, its positioning as part of faithful representation is questioned and an alternative arrangement of qualitative characteristics suggested.
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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