شناسایی چالشهای پیاده سازی استانداردهای بین المللی حسابداری ابزارهای مشتقه: با تاکید بر الزامات افشا

شناسایی چالشهای پیاده سازی استانداردهای بین المللی حسابداری ابزارهای مشتقه: با تاکید بر الزامات افشا

نوع مقاله : مقاله پژوهشی

نویسندگان

1 مربی، دانشکده مدیریت ، اقتصاد و حسابداری ،دانشگاه پیام نور، تهران، ایران.

2 دانشیار دانشکده علوم اجتماعی و اقتصاد، دانشگاه الزهرا، تهران ، ایران

3 استاد، دانشکده علوم اجتماعی و اقتصاد،دانشگاه الزهرا، تهران ، ایران.

چکیده

با توجه به نقش مهم مشتقات مالی در اقتصاد ، هدف این پژوهش شناسایی چالشهای افشای اطلاعات در ارتباط با ابزارهای مشتقه در محیط گزارشگری ایران و طبق چارچوب استانداردهای بین المللی گزارشگری مالی است.
این پژوهش با استفاده از روش تحلیل محتوای کیفی برای تحلیل داده های حاصل از مصاحبه با ۱۵ نفر از خبرگان حسابرسی، حسابداری و بازار سرمایه ایران، چالشهای افشای اطلاعات اوراق مشتقه و حسابداری مصون سازی را طبق IFRS 7 و IFRS 9 ۱شناسایی و ارائه می نماید.
چالشهای شناسایی شده در خصوص شناسایی، اندازه گیری و افشای ابزارهای مشتقه موجب میشوند رعایت الزامات در عمل چالش انگیز شود. یافته ها نشان میدهد پیچیدگی ودشواری پیاده سازی الزامات افشا در عمل به علاوه کمبود انگیزه برای رعایت الزامات افشا وعدم شفافیت در گزارشگری مالی در کنار ضعف الزامات وضمانتهای اجرایی در محیط گزارشگری ایران می تواند براثربخشی استاندارد یادشده و گزارشگری ابزارهای مشتقه اثر منفی داشته باشد و منجر به ضعف در ارائه اطلاعات کافی، قابل مقایسه، سودمند وقابل اتکا در این حوزه گردد.

کلیدواژه‌ها

عنوان مقاله [English]

Identifying the Challenges of Implementing International Derivatives Accounting Standards: Emphasizing the disclosure requirements

نویسندگان [English]

  • razieh mahavarpour 1
  • shahnaz mashayekh 2
  • ali rahmani 3
1 lecturer, Department of Accounting, Faculty of Social and Economic, piam noor University, Tehran, Iran.
2 Associate Professorو Department of Accounting, Faculty of Social and Economic, Al-Zahra University,Tehran, Iran.
3 Prof., Department of Accounting, Faculty of Social and Economic, Al-Zahra University, Tehran, Iran.
چکیده [English]

Given the important role of financial derivatives in the world economy and experience of the necessity of applying high quality and accepted financial reporting standards especially financial instruments standards, the purpose of this study was to identify information disclosure challenges related to derivative instruments in Iranian reporting environment And within the framework of International Financial Reporting Standards.
Method: This study identifies and presents the challenges of disclosing derivative securities and hedge accounting information in accordance with IFRS 7 and IFRS 9, using the qualitative content analysis method of analyzing the data obtained from interviews with 4 experts of auditing, accounting and capital markets of Iran.
The identified challenges in identifying, measuring and disclosing derivative tools lead to challenging practice requirements. The findings show that the complexity and difficulty of implementing disclosure requirements in practice, along with a lack of incentives to comply with disclosure requirements and lack of transparency in financial reporting, along with the weakness of executive reporting requirements in the Iranian reporting environment, will have negative impact on effectiveness of standard and derivative instruments reporting. resulting in a lack of sufficient, comparable, useful and reliable information in this area.
Standard setters and professional accounting and auditing communities should be aware of challenges of accounting and reporting of derivative securities and prepare suitable infrastructures for financial reporting of these securities in Iranian financial reporting environment.

کلیدواژه‌ها [English]

  • Derivative Bonds
  • IFRS 7
  • Disclosure
  • hedge accounting

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فصلنامه بورس اوراق بهادار
دوره 14، شماره 55
پاییز 1400
صفحه 160-186

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