چارچوبی برای ارزیابی پس از اجرای استانداردهای حسابداری ایران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشجوی دکترای حسابداری دانشگاه علامه طباطبائی (

2 استاد دانشکده مدیریت و حسابداری دانشگاه علامه

چکیده

طی یک دهه گذشته نهادهای پیشروی بین‌المللی در زمینه تدوین استانداردهای حسابداری به این نتیجه رسیده‌اند که انجام اقداماتی از قبیل انتشار پیش‌نویس استانداردهای حسابداری برای اطمینان از کیفیت استانداردهای حسابداری وضع شده دیگر کافی نیست و ارزیابی پس از اجرای استانداردها را باید در قالب چارچوبی منسجم و جامع به اجرا بگذارند تا از اثربخشی استانداردهای وضع شده اطمینان حاصل نمایند. به عبارت دیگر، گام دیگری به فرآیند تدوین استانداردهای حسابداری آنها اضافه شده است و یکی از مهم‌ترین چالش‌های تدوین‌کنندگان استاندارد در آینده این خواهد بود که آیا ارزیابی‌های پس از اجرای آنها بازخوردهای به‌موقعی را تولید می‌کند یا خیر. در این پژوهش تلاش شده است ضمن مطالعه تطبیقی اجزای چارچوب‌های طراحی شده توسط نهادهای تدوین استانداردهای حسابداری پیشرو، با استفاده از روش پیمایشی و با مشارکت ذینفعان مختلف (108 نفر متشکل از اساتید دانشگاهی، مدیران ارشد مالی بنگاه‌های اقتصادی، خبرگان عرصه حسابرسی مستقل و مدیران ارشد سرمایه‌گذاری) چارچوبی مناسب برای ارزیابی اثربخشی استانداردهای حسابداری ایران استخراج و ارائه گردد. مسئول ارزیابی، زمان ارزیابی، اهداف ارزیابی شامل اهداف کلی و اهداف خاص، فرآیند ارزیابی‌ و محتوای گزارش نهایی ارزیابی پس از اجرای استانداردهای حسابداری ایران در این چارچوب پیشنهاد شده است. 

کلیدواژه‌ها


عنوان مقاله [English]

A Framework for Post Implementation Review of Iranian Accounting Standards

نویسندگان [English]

  • masood gholamzade 1
  • ali saghafi 2
چکیده [English]

Over the last decade, International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have concluded that publication of an exposure draft to ensure the quality of accounting standards would not be enough anymore. Indeed, a comprehensive Post Implementation Review (PIR) of accounting standards should be performed to ensure the effectiveness of approved accounting standards. In other words, one more step has been added to accounting standards setting process and in future one of the main challenges towards standard setters would be the fact that whether their PIR has a prompt feedback or not. This research attempts to provide a proper PIR framework for accounting standards of Iran through comparative studies of frameworks designed by pioneering accounting standard setters, with participation of various stakeholders (108 people including university professors, enterprise Chief financial officers, expert external auditors and Chief investment officers).
In the proposed framework, we answered to these questions: "Who performs the PIR? When is the PIR performed? What are the general and specific objectives of the PIR? How is the PIR process? What is the content of the PIR report?".

کلیدواژه‌ها [English]

  • Post Implementation Review of accounting standards
  • effectiveness of accounting standards
  • impact analysis of accounting standards

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