ابهام مفهوم «تصویر درست و منصفانه» (در ایران «ارائه به نحو مطلوب») به نفع کیست؟

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استاد حسابداری/ دانشگاه علامه طباطبائی

2 دانشجوی دکتری حسابداری/ دانشگاه علامه طباطبائی

چکیده

مفهوم مبهم و فاقد تعریف «تصویر درست و منصفانه» بریتانیایی با عبور از مرزهای ملی، تبدیل به مفهومی بین­المللی در حوزه گزارشگری مالی شده است. این مفهوم با گذر از زبان انگلیسی، در قالب عبارت «ارائه به نحو مطلوب» به زبان فارسی و گزارشگری مالی ایران راه یافته است. باوجود تغییر واژه­های این عبارت بر اثر سفر جغرافیایی و فرهنگی دور و دراز، ابهام آن دستخوش نوسان نشده و همچنان پابرجاست. سؤالی که پژوهش حاضر درصدد پاسخ به آن است را می­توان چنین تقریر کرد: ابهام مفهوم «تصویر درست و منصفانه» به‌عنوان منشأ عبارت «ارائه به نحو مطلوب» به نفع کیست؟ با بهره­گیری از رویکرد تحلیل محتوا سعی در فراهم ساختن پاسخی درخور برای این سؤال داشته­ایم. باوجود این­که یافته­های حاصل از اجرای پژوهش حاضر بر مزیت ابهام این مفهوم برای حسابداران، حسابرسان و تدوین­کنندگان استانداردهای حسابداری تأکید دارد، باید اعتراف کرد که تنها تقویت عنصر اخلاق حرفه­ای در تهیه­کنندگان صورت­های مالی است که این ابهام را برای تمام گروه­های درگیر فرآیند گزارشگری مالی حاوی مزیت و منفعت خواهد کرد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness?

نویسندگان [English]

  • Yahya Hassas Yeghaneh 1
  • Marzieh Tohidinejad 2
1 Prof. of Accounting, Allameh Tabatabaʼi University
2 Ph.D. Student in Accounting, Allameh Tabatabaʼi University
چکیده [English]

British vague and without definition concept the "True and Fair View", by crossing national boundaries has been transformed to an international concept in financial reporting area. By translating this concept from English to Persian, it has entered to Iran in new words of "Properly Drawn Up". In spite of changes in the words because of long geographical and cultural journey, the vagueness of this concept is fixed and alive. The question of this research is that who is in favor of this vagueness? With the use of content Analysis methodology, this study tries to answer this question. Although the majority of findings show the benefits of this vagueness for accountants, auditors and accounting standard setters, it should be confessed that only by reinforcing professional ethics of financial statements providers, this vagueness will benefit to all parties involved in financial reporting process

کلیدواژه‌ها [English]

  • Vagueness
  • Properly Drawn Up
  • True and Fair View (TFV)
  • financial reporting
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