《中小企业国际财务报告准则》:名称变迁及解读

IFRS for SMEs:Changes of the Title and Implications

国际会计准则理事会(IASB)历时5年多完成了《中小企业国际财务报告准则》的制定工作并已正式颁布,该准则的名称经历了多次变更。该准则名称变迁的背后有深刻的原因。从"技术观"角度,准则名称实际上反映了准则界定的适用范围;从"经济后果观"来看,准则名称变迁的过程和结果是IASB在国际层面上制定会计准则的利益权衡后的选择,由此得出对制定我国企业会计准则的有益启示。

After a five-year development and repeated changes of the title,the IASB finally published IFRS for SMEs on 9th July,2009.In this paper the interesting phenomenon of title change is discussed to find out underlying implications.From the perspective of ＂technology＂,the title essentially reflects the applicable range of the standard;under the view of ＂economic consequence＂,how the title was changed and fixed indicates IASB＇s consideration of benefit balance among different groups and countries.Valuable enlightenment has been obtained from the discussion and may help improve the setting of China＇ s accounting standards for business enterprises.