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The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework 管理、可靠性和谨慎性的回归——国际会计准则理事会新概念框架述评
IF 2.8 Q1 BUSINESS, FINANCE Pub Date : 2019-07-29 DOI: 10.1080/17449480.2019.1645960
Christoph Pelger
Abstract In March 2018, the IASB published its revised conceptual framework including notable changes to the chapters on the objective of financial reporting and on qualitative characteristics. The IASB put more emphasis on stewardship as part of the decision usefulness objective, reintroduced prudence as an aspect of neutrality and introduced a tolerable level of measurement uncertainty (as a successor to reliability) as part of faithful representation. The present paper discusses the substance of and reasons for these changes in light of the history of the IASB’s work on conceptual frameworks. The paper also explores the possible impact of these changes on the IASB’s future standard-setting by looking at the other chapters of the IASB’s new framework. This paper finds that the more pronounced role of stewardship and the reintroduction of prudence do not seem to entail a revised conceptual thinking of the IASB in the other chapters, while the introduction of a tolerable level of measurement uncertainty provides the IASB with a conceptual tool with the potential to substantially affect future standard-setting debates. However, its positioning as part of faithful representation is questioned and an alternative arrangement of qualitative characteristics suggested.
2018年3月,国际会计准则理事会(IASB)发布了修订后的概念框架,其中对财务报告目标章节和质量特征章节进行了重大修改。IASB更加强调管理作为决策有用性目标的一部分,重新引入审慎作为中立性的一个方面,并引入可容忍的计量不确定性水平(作为可靠性的继任者)作为忠实表述的一部分。本文结合国际会计准则理事会在概念框架方面的工作历史,讨论了这些变化的实质内容和原因。本文还通过分析IASB新框架的其他章节,探讨了这些变化对IASB未来准则制定可能产生的影响。本文发现,在其他章节中,更明显的管理作用和审慎的重新引入似乎并不需要IASB修改概念思维,而引入可容忍的计量不确定性水平为IASB提供了一个概念工具,有可能对未来的准则制定辩论产生重大影响。然而,它作为忠实再现的一部分的定位受到质疑,并提出了另一种定性特征的安排。
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引用次数: 24
The Role of Existing Regulation and Discretion in Harmonising Non-Financial Disclosure 现行法规和自由裁量权在协调非财务信息披露中的作用
IF 2.8 Q1 BUSINESS, FINANCE Pub Date : 2019-07-25 DOI: 10.1080/17449480.2019.1637529
Selena Aureli, Elisabetta Magnaghi, F. Salvatori
Abstract The 2014/95/EU Directive is the first regulatory attempt to harmonise large entities’ non-financial reporting. It sets minimum requirements whilst leaving discretion to Member States in transposing relevant aspects of disclosure. The transposition is the first moment in which the Directive directly impacts on companies and determines whether they will be complying with more similar rules. This study uses the fit/misfit theory to assess the achievement of formal harmonisation between the UK, France and Italy. An analysis of domestic regulations shows that discretion favoured convergence of rules but also the presence of old and new differences. All countries had to engage in some degree of change to be compliant. The UK and France had a high degree of legal fit and used discretion to limit adaptation costs by minimising the legal intervention and over-implementing the Directive respectively. Italy instead welcomed the legal misfit and greatly departed from its previous regulation.
2014/95/EU指令是第一个协调大型实体非财务报告的监管尝试。它规定了最低要求,同时让会员国自行决定如何改变披露的有关方面。这是该指令第一次对公司产生直接影响,并决定他们是否将遵守更多类似的规则。本研究使用适合/不适合理论来评估英国、法国和意大利之间正式协调的成就。对国内法规的分析表明,自由裁量权有利于规则的趋同,但也有利于新旧差异的存在。所有国家都必须进行某种程度的变革,以符合要求。英国和法国具有高度的法律契合度,并分别通过最小化法律干预和过度实施指令来使用自由裁量权来限制适应成本。相反,意大利对这种法律上的不适应表示欢迎,并大大偏离了之前的规定。
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引用次数: 41
The Conceptual Framework – A ‘Long and Winding Road’* …  概念框架——一条“漫长而曲折的道路”* …
IF 2.8 Q1 BUSINESS, FINANCE Pub Date : 2019-06-28 DOI: 10.1080/17449480.2019.1624925
I. Dennis
Abstract Understanding the conceptual framework (CF) assists in understanding the issues in its construction. Existing characterisations of the CF as a theory of accounting and as the outcome of a political process are examined and found not to identify essential characteristics or have different interpretations. Recent work on the CF that identifies essential characteristics finds that the CF is something that identifies what is wanted from financial reporting. The paper also identifies issues that arise in constructing it. Various attempts to deal with these issues by those who construct CFs are examined. They are re-described in the light of a better understanding of the nature of a CF. The paper concludes that progress in constructing a future CF will only be made if the nature of the CF is grasped and issues that need to be dealt with, given the new characterisation, are confronted head-on.
摘要理解概念框架有助于理解其构建中的问题。对CF作为会计理论和政治进程结果的现有特征进行了研究,发现其没有确定基本特征或有不同的解释。最近关于CF的工作确定了基本特征,发现CF是从财务报告中确定需要什么的东西。本文还指出了在构建CF过程中出现的问题。研究了构建CF的人处理这些问题的各种尝试。根据对CF性质的更好理解,对其进行了重新描述。论文得出结论,只有掌握了CF的性质,并在新的特征下直面需要处理的问题,才能在构建未来CF方面取得进展。
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引用次数: 3
Reporting Comprehensive Income: The Incoherencies of the IASB System and the Possible Contribution of Economia Aziendale 综合收益报告:国际会计准则理事会(IASB)制度的不一致性和德国经济的可能贡献
IF 2.8 Q1 BUSINESS, FINANCE Pub Date : 2019-06-01 DOI: 10.1080/17449480.2019.1624923
David Alexander, Clelia Fiondella, Marco Maffei, Rosanna Spanò
Abstract This paper acknowledges the strong debate on the incoherencies affecting the IASB system, which to date is still inconclusive in the examination of such conceptual weaknesses. We move from this awareness and focus on the debate on income presentation to detect the incoherencies of the IASB accounting system through consideration of specific example IFRSs, on the grounds that the Conceptual framework (CF) and IFRSs, considered together as a set, should all be coherent with each other. We propose a possible pathway to improve such conditions thanks to the concepts and principles of coherent accounting theory, the Italian Economia Aziendale. The paper presents the above-cited incoherencies and proposes areas of improvement and intervention, by showing the possible contribution of the Economia Aziendale theory in aligning standards and superseding incoherence, relying on the two key principles of unitary view and durability. The study extends previous debates, overcoming the lacunae deriving from the well-acknowledged strong emphasis on accounting practice which has long been at the basis of the standard setters in general and the IASB in particular. This is not only relevant for academics, but has importance for preparers, investors, and regulators.
本文承认对影响国际会计准则理事会(IASB)系统的不一致性存在激烈的争论,迄今为止,在对此类概念弱点的审查中仍未得出结论。我们从这种意识转向关注关于收入列报的辩论,通过考虑具体的国际财务报告准则示例来发现国际会计准则理事会会计制度的不一致性,理由是概念框架(CF)和国际财务报告准则(ifrs)作为一个整体考虑,应该彼此一致。我们提出了一个可能的途径,以改善这种条件,感谢连贯会计理论的概念和原则,意大利经济。本文提出了上述不一致性,并提出了改进和干预的领域,通过展示Aziendale经济理论在统一标准和取代不一致性方面的可能贡献,依靠统一观点和持久性这两个关键原则。该研究扩展了先前的辩论,克服了公认的对会计实践的强烈强调所带来的空白,会计实践长期以来一直是标准制定者,特别是国际会计准则理事会的基础。这不仅与学术界相关,而且对财务准备者、投资者和监管机构也很重要。
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引用次数: 2
‘The Challenging Task of Developing European Public Sector Accounting Standards’ “制定欧洲公共部门会计准则的挑战性任务”
IF 2.8 Q1 BUSINESS, FINANCE Pub Date : 2019-05-04 DOI: 10.1080/17449480.2019.1637530
Susana Jorge, J. Caruana, Eugenio Caperchione
The European Commission has embarked on the project to develop harmonised public sector accounting standards, that will be applicable for all EU member states (EC, Eurostat, 2013). According to Eurostat, the EPSAS are a necessary tool for fiscal and budgetary integration in the EU, and are required for more rigorous, transparent and comparable reporting of financial information (ibid.). The ultimate objective is to have more reliable reporting by EU member states, regarding the debt and deficit levels as required by the Maastricht Treaty (EC, Eurostat, 2017). In order for the EPSAS to achieve the ambitious target of being viewed as building blocks that could bridge the gap between microand macro-reporting levels, the input of various disciplines is required. The EPSAS might be seen as a multi-disciplinary project, in which actors from different fields work together, each drawing on their disciplinary knowledge and methods, using a real synthesis of approaches. By their name, EPSAS would naturally involve the accountancy profession, i.e. the experts in the production and use of accounting information systems at micro-level. These would include auditors as well, for their role in ensuring that accounting systems and the ensuing financial reports are reliable. Since EPSAS are dealing with public financial management systems, the expertise of lawyers is also required, together with the practical knowledge of national budget-setters and policy makers. Given the intertwining of the microand macrosystems, the know-how of economists and statisticians cannot be referred to as an afterthought, but their disciplinary expertise needs to be taken into consideration at the outset. Such effort would be required so that there is conceptual harmonisation to the extent that the targets specified at both microand macro-levels use a common language. This context constitutes a breeding ground for arguments and discussions, especially since national governments do not seem to perceive their reporting systems as static, and are always seeking ways to improve and innovate them (Brusca, Caperchione, Cohen, & Manes Rossi, 2015). The papers included in this Special Issue tackle matters at the very heart of this discussion, following qualitative methodological approaches. These pieces of research will offer some
欧盟委员会已着手制定统一的公共部门会计准则,该准则将适用于所有欧盟成员国(欧盟委员会,欧盟统计局,2013年)。根据欧盟统计局的说法,EPSAS是欧盟财政和预算一体化的必要工具,需要更严格、透明和可比的财务信息报告(同上)。最终目标是让欧盟成员国根据《马斯特里赫特条约》的要求,就债务和赤字水平进行更可靠的报告(欧盟委员会,欧盟统计局,2017)。为了使EPSAS实现被视为弥合微观和宏观报告水平之间差距的基石的宏伟目标,需要各学科的投入。EPSAS可以被视为一个多学科项目,来自不同领域的参与者在其中合作,每个人都利用自己的学科知识和方法,使用真正的综合方法。以他们的名义,EPSAS自然会涉及会计专业,即在微观层面生产和使用会计信息系统的专家。其中还包括审计员,因为他们在确保会计制度和随后的财务报告可靠方面发挥了作用。由于EPSAS涉及公共财政管理系统,因此还需要律师的专业知识,以及国家预算制定者和政策制定者的实际知识。考虑到微观和宏观系统的交织,经济学家和统计学家的专业知识不能被称为事后诸葛亮,但他们的学科专业知识需要在一开始就考虑在内。需要做出这样的努力,以便在微观和宏观层面上指定的目标使用共同语言的程度上实现概念上的协调。这种背景构成了争论和讨论的温床,特别是因为国家政府似乎并不认为其报告系统是静态的,并且总是在寻求改进和创新的方法(Brusca,Capercione,Cohen,&Manes-Rossi,2015)。本期特刊所载的论文采用了定性方法论的方法,处理了本次讨论的核心问题。这些研究将提供一些
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引用次数: 5
Participation in the Process of Setting Public Sector Accounting Standards: the Case of IPSASB 参与公共部门会计准则制定过程——以IPSASB为例
IF 2.8 Q1 BUSINESS, FINANCE Pub Date : 2019-05-04 DOI: 10.1080/17449480.2019.1632466
L. Kidwell, Suzanne L. Lowensohn
Abstract Accounting standard-setting bodies employ mechanisms for stakeholder participation in the standard-setting process. While due process procedures of national and international accounting standards boards have been studied in various contexts, the International Public Sector Accounting Standards Board (IPSASB) is a unique organisational body warranting study at a fundamental level. IPSASB has celebrated 20 years of standard setting; however, as a transnational standard setter, the IPSASB lacks determinate authoritative status, and adoption of its standards is quite varied. Given such circumstances, what stakeholders participate in IPSASB’s due process procedures, and in what manner? This paper identifies the stakeholder type, the tone of response, and the geographical origin of respondents submitting comment letters to IPSASB due process documents. Although in principle the effort to develop European Public Sector Accounting Standards (EPSAS) is independent of International Public Sector Accounting Standards (IPSAS), IPSAS have been cited as ‘an indisputable reference’ for the development of EPSAS; thus stakeholder participation in the setting of IPSAS is also relevant to those interested in developing EPSAS.
摘要会计准则制定机构采用利益相关者参与准则制定过程的机制。虽然已经在各种背景下研究了国家和国际会计准则委员会的正当程序,但国际公共部门会计准则委员会(IPSASB)是一个独特的组织机构,需要从根本上进行研究。IPSASB庆祝了标准制定20周年;然而,作为跨国标准制定者,IPSASB缺乏确定的权威地位,其标准的采用也千差万别。在这种情况下,哪些利益相关者参与IPSASB的正当程序,以及以何种方式参与?本文确定了向IPSASB正当程序文件提交评论信的受访者的利益相关者类型、回复语气和地理来源。尽管原则上制定欧洲公共部门会计准则的工作独立于国际公共部门会计标准,但公共部门会计原则被认为是制定欧洲公共部门会计准则的“无可争辩的参考”;因此,利益攸关方参与制定公共部门会计准则也与那些有兴趣制定EPSAS的人有关。
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引用次数: 10
Setting International Public-Sector Accounting Standards: Does ‘Public’ Matter? The Case of Revenue from Non-Exchange Transactions 制定国际公共部门会计准则:“公共”重要吗?非外汇交易收入案例
IF 2.8 Q1 BUSINESS, FINANCE Pub Date : 2019-05-04 DOI: 10.1080/17449480.2019.1624791
Marco Bisogno, Caroline Aggestam Pontoppidan, R. Hodges, Francesca Manes‐Rossi
Abstract This paper investigates accounting for non-exchange revenue, an issue which has a strong relevance in public sector accounting, but which is rarely encountered in the private sector. The IPSASB consultation paper ‘Accounting for Revenue and Non-exchange Expenses’ is analyzed to illustrate that the specificities of the public sector are not necessarily taken into account when developing public sector accounting standards. Our analysis is informed by literature on the political nature of accrual accounting in public sector entities. The paper highlights the territorializing role of the IPSASB, the mediating role attributable to the consultation paper, and the potential adjudicating and subjectivizing roles of a future public sector accounting standard on revenue recognition.
摘要本文研究了非交换收入的会计问题,这一问题在公共部门会计中具有很强的相关性,但在私营部门很少遇到。对IPSASB咨询文件“收入和非交换费用的会计核算”进行了分析,以说明在制定公共部门会计准则时,不一定考虑到公共部门的特殊性。我们的分析依据的是关于公共部门实体权责发生制会计政治性质的文献。该文件强调了IPSASB的管辖作用、咨询文件的中介作用,以及未来公共部门会计准则对收入确认的潜在裁决和主观作用。
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引用次数: 10
The Quest for a Primary EPSAS Purpose – Insights from Literature and Conceptual Frameworks 对EPSAS主要目的的探索——来自文献和概念框架的见解
IF 2.8 Q1 BUSINESS, FINANCE Pub Date : 2019-05-04 DOI: 10.1080/17449480.2019.1632467
B. Mann, P. Lorson, L. Oulasvirta, Ellen Haustein
Abstract Since 2013, the European Union has aimed to harmonize the public sector accounting (PSA) of its member states by developing European Public Sector Accounting Standards (EPSAS). As a prerequisite for consistent EPSAS, a conceptual framework (CF) is to be developed which includes an explicit selection of purposes. Providing an international comparative view with the theoretical underpinning of Nobes’ classification, this paper presents a literature-based systematization of PSA purposes. Our systematization is applied to three CFs: one international (IPSAS) and two national (from the USA and Germany, respectively). Through a normative discussion, we conclude that accountability is preferable as the overall accounting purpose. This theoretical lens is used to evaluate the recent status quo of the ongoing EPSAS CF project. This paper thereby develops relevant implications for accounting theory and offers a starting point for standard setters and scholars to prioritize purposes for PSA with respect to different legal frameworks.
自2013年以来,欧盟旨在通过制定欧洲公共部门会计准则(EPSAS)来协调其成员国的公共部门会计(PSA)。作为一致的EPSAS的先决条件,需要制定一个概念框架(CF),其中包括明确选择的目的。提供一个国际比较的观点与Nobes的分类的理论基础,本文提出了基于文献的PSA目的的系统化。我们的系统化应用于三个cf:一个国际(IPSAS)和两个国家(分别来自美国和德国)。通过规范的讨论,我们得出结论,问责制是优选的总体会计目的。这一理论视角用于评估正在进行的EPSAS CF项目的最新现状。因此,本文发展了会计理论的相关含义,并为标准制定者和学者提供了一个起点,以优先考虑不同法律框架的PSA目的。
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引用次数: 15
The Development of EPSAS: Contributions from the Literature EPSAS的发展:文学的贡献
IF 2.8 Q1 BUSINESS, FINANCE Pub Date : 2019-05-04 DOI: 10.1080/17449480.2019.1624924
J. Caruana, G. Dabbicco, Susana Jorge, M. Jesus
Abstract EPSAS are being considered in the EU context where a need for harmonisation in Governmental Accounting (GA) has been recognised as important to increase the reliability of sources of information to the National Accounts (NA) figures. However, GA and NA are two different and parallel reporting systems at national level, even if, within the European context, EPSAS intend to contribute for their convergence. The relationship between GA and NA has been recurrently addressed in the literature over the last two decades, with professionals being more proactive while academics have been more reactive in the debate. Several issues have been raised. This paper recaptures and revises these issues, synthesising academic and practitioner literature, archival documents and reports of EU working groups, from 1996 to 2018. The analysis highlights the more controversial areas, and those that seemed already settled but yet are now, within the context of EPSAS development, being raised again. Specifically, the paper calls attention to (1) the need to manage between two different conceptual frameworks of GA and NA; (2) the importance of interdisciplinary collaboration between the professionals involved, namely accountants, public administrators and statisticians; (3) the role of budgetary accounting and the alignment required between reporting in GA and NA, reducing and harmonising adjustments to be made when translating data from one into the other; and (4) the need to address auditing issues, as EPSAS on their own may not be enough to ensure reliability of the information reported.
EPSAS正在考虑在欧盟的背景下,需要在政府会计(GA)的协调已被认为是重要的,以提高信息来源的可靠性国民账户(NA)的数字。然而,GA和NA在国家层面上是两个不同的并行报告系统,即使在欧洲范围内,EPSAS打算为它们的趋同做出贡献。在过去的二十年中,GA和NA之间的关系在文献中得到了反复的讨论,专业人士在辩论中更加积极主动,而学者则更加被动。提出了几个问题。本文回顾并修正了这些问题,综合了1996年至2018年欧盟工作组的学术和实践文献、档案文件和报告。分析强调了更有争议的领域,以及那些似乎已经解决,但现在在EPSAS发展的背景下又被提出的领域。具体而言,本文需要注意(1)在GA和NA两个不同概念框架之间进行管理的必要性;(2)会计、公共管理人员和统计人员等相关专业人员之间跨学科合作的重要性;(3)预算会计的作用以及在通用会计和通用会计中报告的一致性,减少和协调在将数据从一种转换为另一种时需要进行的调整;(4)解决审计问题的必要性,因为EPSAS本身可能不足以确保所报告信息的可靠性。
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引用次数: 24
Forging Accounting Principles in Five Countries – A History and Analysis of Trends 五个国家锻造会计准则的历史与趋势分析
IF 2.8 Q1 BUSINESS, FINANCE Pub Date : 2019-01-02 DOI: 10.1080/17449480.2018.1468914
J. Moreira
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引用次数: 3
期刊
Accounting in Europe
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