国际会计准则:国家化之上的国际化——IAS 24关联方披露准则的修订为例

Internationalization over Nationalization of International Accounting Standards:The Case of“Amendments to IAS No.24 Related Party Disclosure”

IASB准则制定过程中,其成员国之间的利益出现不一致,是可预见且经常发生的现象。认识IASB在准则制定过程中如何平衡这种矛盾,对理解国际会计准则至关重要。本文以《国际会计准则第24号——关联方披露》的修订为例,探讨国际会计准则制定过程中的影响因素,尤其是对国际化与国家化的权衡;通过整理IAS242009年版修订的经历,展示了修订过程中我国企业和准则制定机构努力并成功推进该准则恢复豁免条款,将同属国有企业不作为关联方披露。IAS 24的修订过程表明,会计准则国际化,在某些情况下,也可能意味着IASB向某一国家或地区靠拢,也即呈现出国家化之上的国际化的现象。研究为理解和思考国际会计准则的性质和未来方向、主权国家会计准则国际化策略等议题提供了参考和启发。

It is foreseeable and also frequently occurs that interests of its member countries of the International Accounting Standard Board(IASB)are not always fully aligned in the process of formulating accounting standards.The way that the IASB deals with the conflicts of interests among its country members is important to understand the development of the International Financial Reporting Standards(IFRS).This paper takes“IAS No.24:Related Party Disclosure”as an case,and analyzes the influencing factors in the process of formulating accounting standards and,in particular,the tradeoff between nationalization and internationalization.In a review of“IAS No.24:2009 Amendments,”we demonstrate the efforts made by Chinese enterprises and Chinese institutions involved in setting accounting standards help to successfully restore the exemption provisions,under which government related parties are not treated as related parties so that they are not required to be disclosed.The experience with the amendments to IAS No.24 shows that the IASB may cater to certain countries or jurisdictions in the internationalization of accounting standards,i.e.,internationalization over nationalization.Our analysis has implications for understanding the internationalization strategy of sovereign accounting standards and foreseeing the nature and direction of international accounting standards convergence.