采用《国际财务报告准则第11号》对会计信息可比性的影响

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Accounting and Business Research Pub Date : 2022-06-02 DOI:10.1080/00014788.2022.2050171

R. Sarquis, Ariovaldo dos Santos, I. Lourenço, G. Braunbeck

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引用次数: 5

摘要

我们分析了引入IFRS 11对会计信息可比性的影响。《国际财务报告准则第11号》取消了按比例合并作为合资企业权益会计的替代方法。我们的样本包括2005-2016年期间来自26个国家的2059家拥有合资企业权益的公司。总体而言，采用《国际财务报告准则第11号》后，会计信息的可比性有所下降，但其影响在国际上并不均匀。对风险投资方在附注中披露的信息的进一步分析表明，《国际财务报告准则》第12号提出的披露要求的增加可能不会完全减轻《国际财务报表准则》第11号中取消按比例合并的后果。

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The impact of the adoption of IFRS 11 on the comparability of accounting information

We analyse the impact of the introduction of IFRS 11 on the comparability of accounting information. IFRS 11 eliminated proportionate consolidation as an alternative to accounting for interests in joint ventures. Our sample comprises 2,059 firms with interests in joint ventures from 26 countries over the period 2005–2016. Overall, the comparability of accounting information decreased after the adoption of IFRS 11, but the effect is not uniformly distributed internationally. Further analysis of the information disclosed by the venturers in the notes indicates that the increase in disclosure requirements proposed by IFRS 12 may not fully mitigate the consequences of the elimination of proportionate consolidation in IFRS 11.

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来源期刊

Accounting and Business Research BUSINESS, FINANCE-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： Accounting and Business Research publishes papers containing a substantial and original contribution to knowledge. Papers may cover any area of accounting, broadly defined and including corporate governance, auditing and taxation. However the focus must be accounting, rather than (corporate) finance or general management. Authors may take a theoretical or an empirical approach, using either quantitative or qualitative methods. They may aim to contribute to developing and understanding the role of accounting in business. Papers should be rigorous but also written in a way that makes them intelligible to a wide range of academics and, where appropriate, practitioners.