ارائه الگوی پیاده ‎سازی ارزش‎های منصفانه در ایران: با تأکید بر ‎گزارشگری و نظارت

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار، گروه حسابداری، دانشکده مدیریت، دانشگاه تهران، تهران، ایران

2 دکتری، گروه حسابداری، دانشکده مدیریت، دانشگاه تهران، تهران، ایران،

چکیده

تصویب استاندارد شماره 42 حسابداری توسط سازمان حسابرسی (مطابق با نسخه 2018 استاندارد شماره 13 بین المللی) و لازم الاجرا بودن آن از ابتدای سال 1400 و ابلاغیه های قبلی سازمان بورس و اوراق بهادار، لزوم توجه به گزارشگری ارزش های منصفانه و نظارت بر آن توسط حسابرسان یا سایر نهادهای ذیربط را دوچندان نموده است. یکی از مهم ترین ابعاد این موضوع، توجه به زیرساخت‌های لازم و همچنین چالش‌های پیش رو از نظر استانداردگذاران، مدیران، حسابرسان، و تحلیل گران است. در این تحقیق، با تاکید بر چالش‌ها و مسایل زیرساختی گزارشگری و نظارت بر ارزش‌های منصفانه، و طی مصاحبه با 17 خبره در حوزه های مختلف درگیر در پیاده‌سازی نظام ارزش‌های منصفانه، مدلی با استفاده از روش تئوری داده بنیاد ارائه شده است. توجه به مفروضات ارزشیابی و مجهز نمودن حرفه حسابرسی به انجام خدمات ارزشیابی و استفاده از ظرفیت قانونی موجود در قانون بازار اوراق بهادار از مهم‌ترین یافته‌های این تحقیق است.

کلیدواژه‌ها


عنوان مقاله [English]

A Pattern of Implementing Fair Value System in Iran: Focusing on Reporting and Monitoring

نویسندگان [English]

  • salman beik boshrouyeh 1
  • Gholamreza Karami 2
1 Associate Professor, Department of Accounting, Faculty of Management, Tehran University, Tehran, Iran,
2 Ph.D. Department of Accounting, Faculty of Management, Tehran University, Tehran, Iran,
چکیده [English]

According to Accounting Standard No. 42 being approved by Auditing Organization (in accordance with the 2018 version of International Standard No. 13) and executive from the beginning of 2021, and the previous notices of the Securities and Exchange Organization, paying attention to fair value reporting and its monitoring by auditors or other relevant institutions is much more required. Therefore, dealing with the necessary infrastructures as well as the challenges exposed by standard setters, managers, auditors and analysts is the most important. This study focusing on fair values reporting and monitoring infrastructures and challenges provides a model using grounded theory method and interviews with 17 experts in various fields involved in implementing a fair value system. The most important findings of this research is considering valuation assumptions, equipping the auditing profession with valuation services rendering and using the legal capacity existing in the Securities Market Law.
 

کلیدواژه‌ها [English]

  • Fair value
  • Evaluation
  • Grounded Theory
  • Reporting And Monitoring
دانایی فرد، حسن، کاظمی، حسین، (1394)، پویش کیفی و طرح پژوهش: انتخاب از میان پنج رویکرد (روایت‎پژوهی، پدیدارشناسی، نظریۀ داده‎بنیاد، قوم‎نگاری، مطالعۀ موردی)، تهران: صفار.
سازمان حسابرسی(1399)، استاندارد شماره 42: اندازه گیری ارزش منصفانه.
کرمی، غلامرضا، بیک بشرویه، سلمان (1396)، تدوین مدل پیاده­سازی نظام ارزش­های منصفانه در ایران با تأکید بر اندازه­گیری، بررسی­های حسابداری و حسابرسی، 24(4) ،573 -596.
 گل­محمدی، مریم، رحمانی، علی، (13997)، شناسایی چالش­های فنی به­کارگیری ارزش منصفانه در گزارشگری مالی ایران: با تأکید بر الزامات IFRS13، فصلنامه بررسی­های حسابداری و حسابرسی، 32(1)، 372-434.
مرادی، محمد، جعفری دره­در، مرتضی، حسین­زاده، سهراب، (1398)، چالش­ها و فرصت­های اندازه­گیری ارزش­های منصـفانه در راستای پیاده­سازی استانداردهای بین­المللی گزارشگری مالی در ایران، بررسی­های حسابداری و حسابرسی، 26(3) ،456 -481.
مشایخی، بیتا، مداحی، آزاده، مهرانی، ساسان، رحمانی، علی، (1392)، تدوین مدل کیفیت حسابرسی، بورس اوراق بهادار، 6(23)، 137-103.
نوری، علی، مهرمحمدی، محمود، (1390)، الگویی برای بهره‎گیری از روش نظریۀ برخاسته از داده‎ها در پژوهش‎های‎تربیتی. مطالعات برنامۀ درسی، 6 (23)، 35-8.
Adhikari, A. & Tondkar, R. (1992). Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges. Journal of International Financial Management and Accounting, 4 (2), 75-105.
Ahmed, K. (2012), Auditing Fair Value Measurements And Disclosures: A Case Of The Big 4 Audit Firms, Master’s Thesis In Accounting Umeå University, Umeå School Of Business And   Economics.
Ali, A. & Hwang, L. (2000). Country-Specific Factors Related To Financial Reporting and the Value Relevance of Accounting Data. Journal of Accounting Research, 38 (1), 1-21.
Alnajjar, F. (1986). Standardization in Accounting Practice: A Comparative international Study. International Journal of Accounting, 21(1), 161-176.
Auditing Organization of Iran (2020), Standard No. 42: Measuring Fair Value.(in persian).
Ball, R., Kothari, S. & Robin, A. (2000). The Effects of International Institutional Factors on Properties of Accounting Earnings. Journal of Accounting and Economics, 29(1), 1-51.
Barth, M. E., & Landsman, W. R. (1995). Fundamental Issues Related to Using Fair Value Accounting for Financial Reporting. Accounting Horizons, 9(4), 97-107.
Bell, T. B., & Griffin, J. B. (2012). Commentary on auditing high-uncertainty fair value estimates. Auditing: A Journal of Practice & Theory, 31(1), 147-155.
Craig, R. & Diga, J. (1996). Financial Reporting Regulation In ASEAN: Features and Prospects. The International Journal of Accounting, 31 (2), 239-259.
Creswell, J. W. (2014). Research Design: Qualitative, Quantitative and Mixed Methods Approaches (4th Ed.). Thousand Oaks, CA: Sage.
Creswell, J W., (2007), Qualitative inquiry and research design : choosing among five approaches,2nd ed, translate by danaeifar.h and kazemi.h. Tehran, saffar press.(in persian)
Daske, H., Hail, L., Leuz, C., Verdi, R. (2008). Mandatory IFRS Reporting Around the World: Early Evidence on The Economic Consequences. Journal of Accounting Research, 46 (5), 1085-1142.
Doupnik, T. & Salter, S. (1995). External Environment, Culture, and Accounting Practice: A Preliminary Test of a General Model of International Accounting Development. The International Journal of Accounting,  Vol. 30, 189-207.
El-Gazzar, S., P. Finn, And R. Jacob, (1999), An Empirical Investigation Of Multinational Firms Compliance With International Accounting Standards, The International Journal Of Accounting 34 (2): 239-248.
Gernon, H. & Meek, G. (2001). Accounting: An International Perspective (5 Ed.). MA: Mcgraw-Hill, Boston.
Glaser, B. G. & Strauss, A. (1967). The Discovery of Grounded Theory: Strategies Forqualitative Research. Aldine Publishing, Chicago.
Glaser, B. (1978) Theoretical sensitivity: Advances in the methodology of grounded theory. Mill Valley, CA: Sage.
Glaser, B. (1992). Basics of grounded theory analysis. Mill Valley, CA: Sociology Press.
Golmohammadi, M. Rahmani. A., (2018), Technical Challenges Of Implementing Fair Values In Financial Reporting Of Iran: Emphasizing On IFRS13 Requirements, Journal Of Accounting And Auditing Review, Vol. 25, No.3, Pp. 387-414.(In Persian)
Goulding, C. (2002) Grounded Theory: A Practical Guide for Management, Business Andmarket Researchers. Sage, London.
Gray, S., (1988), Towards A Theory Of Cultural Influence On The Development Of Accounting Systems Internationally, ABACUS 24 (March): 1-15.
Griffith, Emily E., Hammersley, Jacqueline S. And Kadous, Kathryn. (2012). Auditing Complex Estimates: Understanding The Process Used And Problems Encountered. Available At SSRN: Http://Ssrn.Com/Abstract=1857175.
Hail, L., Leuz, C. & Wysocki, P. (2010). Global Accounting Convergences and The Potential Adoption of IFRS By The U.S. (Part I): Conceptual Underpinnings and Economic Analysis. Accounting Horizons, 24 (3), 355-394.
Hlaing, K. P., & Pourjalali, H. (2012). Economic reasons for reporting property, plant, and equipment at fair market value by foreign cross-listed firms in the United States. Journal of Accounting, Auditing & Finance, 27(4), 557-576.
IAASB. (2008).Staff Audit Practice Alert, PCOAB. Challenges In Auditing Fair Value Estimates In The Current Market Environment, 1-25.
Jaggi, B. & Low, P. (2000). Impact of Culture, Market Forces, and Legal System on Financial Disclosures. The International Journal of Accounting, 35 (4),  495-519.
Jaggi, B., Winder, J. P., & Lee, C. (2010). Is There a Future for Fair Value Accounting After the 2008–2009 Financial Crisis?. Review of Pacific Basin Financial Markets & Policies, 13(3), 469-493.
Karami, G.H., Beik Boshrouyeh, S., ( 2017), Developing A Model For Implementing The Fair Value Approach In Iran: With Emphasis On Measurement, Quarterly Journal Of The Iranian Accounting And Auditing Review, 24(4), 573 -596.(in persian).
La Porta, R., Lopez-De-Silanes, F., Shleifer, A. & Vishny, R. (1997). Legal Determinants of External Finance. The Journal of Finance, 52 (3), 1131-1150.
Leggett, D., Wilkins, A., & Clark, S. (2015). The frequency, magnitude, and measurement subjectivity associated with liabilities reported at fair value. Academy of Accounting & Financial Studies Journal, 19(1), 160-170.
Mashaykhi. B., Mehrani,K., Rahmani, A., Maddahi,A.,(2013), Develop An Audit Quality Model, Quarterly Journal Of The Stock Exchange, Vol. 23, Pp. 103-137.(In Persian)
Mirza, A., Orrel, M. & Holt, G. ,(2008), Practical Implementation Guide And Workbook. 2 Nd  Willey IFRS: Edition.
Moradi, M., Jafari Daredor, M., Hosseinzadeh, S., (2019), Challenges And Opportunities For Measuring Fair Value, In International Financial Reporting Standards Adoption In Iran, Journal Of Accounting And Auditing Review, Vol. 26, No.3, Pp. 456-481.(In Persian)
Nobes, C. (1998). Towards a General Model of the Reasons for International Differences in Financial Reporting. ABACUS, 34 (2), 162-187.
Noori, A., Mehrmohammadi, M., (2012), A Model For Applying Grounded Theory In Educational Studies, Journal Of Curriculum Studies (J.C.S.) Vol.6 (23); 2012, 8-35.(In Persian)
Ramanna, K. & Sletten, E. (2009). Why Do Countries Adopt International Financial Reporting Standards? Harvard Business School Accounting and Management Unit. Working Paper No. 09-102.
Salter, S. (1998). Corporate Financial Disclosure In Emerging Markets: Does Economic Development Matter? The International Journal of Accounting, 33 (2), 211-234.
Salter, S. & Niswander, F. (1995). Cultural Influence on The Development of Accounting Systems Internationally: A Test of Gray’s [1988] Theory. Journal of International Business, 26 (2), 379-397.
Saudagaran, S. & Diga, J. (2000). The Institutional Environment of Financial Reporting Regulation In ASEAN. The International Journal of Accounting, 35 (1), 1-26.
Sawalqa, A.Al,(2016), Fair Value Accounting: A Controversial but Promising System, Accounting and Finance Research, Vol. 5, No. 1.
Scott.W.R, (2015), Financial Accounting Theory, 7th Edition, Pearson Publications.
Stanisic, N., Avric, S. P., Mizdrakovic, V., Djeni, M. (2012). Mark-To-Market Accounting As The Magnifier Of Financial Crisis.
Strauss, A. & Corbin, J. (1998). Basics of Qualitative Research: Techniques and Procedures For Developing Grounded Theory (2 Nd Ed.). Sage Publications, Thousand Oaks, CA, USA.
Corbin, J., & Strauss, A. (2008). Basics of Qualitative Research: Techniques and Procedures for Developing Grounded Theory (3 Rd Ed.). Thousand Oaks, CA: Sage.
 Wolk, H.I., Dodd, J.L. & Rozycki, J.J. (2016). Conceptual Issues in a Political and Economic Environment, SAGE Publications.
Xiao, J., Weetman, P. & Sun, M. (2004). Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Development In China. ABACUS, 40 (2), 193-218.
Young, D. & Guenther, D. (2003). Financial Reporting Environments and International Capital Mobility. Journal of Accounting Research, 41 (3), 553-579.
Zarzeski, M. (1996). Spontaneous Harmonization Effects of Culture and Market Forces on Accounting Disclosure Practices. Accounting Horizons, 10 (1), 18-37.