شناسايي چالش هاي پياده سازي استانداردهاي بين المللي حسابداري ابزارهاي مشتقه: با تاكيد بر الزامات افشا

Identifying the Challenges of Implementing International Derivatives Accounting Standards: Emphasizing the Disclosure Requirements

با توجه به نقش مهم مشتقات مالي در اقتصاد ، هدف اين پژوهش شناسايي چالشهاي افشاي اطلاعات در ارتباط با ابزارهاي مشتقه در محيط گزارشگري ايران و طبق چارچوب استانداردهاي بين المللي گزارشگري مالي است. اين پژوهش با استفاده از روش تحليل محتواي كيفي براي تحليل داده هاي حاصل از مصاحبه با 15 نفر از خبرگان حسابرسي، حسابداري و بازار سرمايه ايران، چالشهاي افشاي اطلاعات اوراق مشتقه و حسابداري مصون سازي را طبق IFRS 7 و IFRS 9 1شناسايي و ارايه مي نمايد.چالشهاي شناسايي شده در خصوص شناسايي، اندازه گيري و افشاي ابزارهاي مشتقه موجب ميشوند رعايت الزامات در عمل چالش انگيز شود. يافته ها نشان ميدهد پيچيدگي ودشواري پياده سازي الزامات افشا در عمل به علاوه كمبود انگيزه براي رعايت الزامات افشا وعدم شفافيت در گزارشگري مالي در كنار ضعف الزامات وضمانتهاي اجرايي در محيط گزارشگري ايران مي تواند براثربخشي استاندارد يادشده و گزارشگري ابزارهاي مشتقه اثر منفي داشته باشد و منجر به ضعف در ارايه اطلاعات كافي، قابل مقايسه، سودمند وقابل اتكا در اين حوزه گردد.

Objective: 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. Findings: 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. Conclusion: 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.