IASB会计信息质量特征修订:国际争论与思考

IASB's Amendment to Qualitative Characteristics of Accounting Information: International Debate and Reflection

随着IASB 2015年《财务报告概念框架(征求意见稿)》的发布,关于有用会计信息质量特征再次成为会计界关注的焦点。信息质量特征体系的具体概念与各国经济、文化、政治等会计环境有关。"如实反映"替代"可靠性"具有一定的合理性和制度基础;"实质重于形式""不对称谨慎性"应予以保留,以体现投资者保护这一基本精神;"重要性""不确定性"宜处理为会计信息质量特征的影响因素;质量特征体系应以约束条件、质量特征、质量特征成分、影响因素等为基础进行适当重构,以建立起概念明确、内涵清楚、功能匹配的会计信息质量特征体系。

When the IASB published Exposure Draft—Conceptual Framework for Financial Reporting in2015,its revised qualitative characteristics of useful financial information once again came under close scrutiny. The specific concept of quality characteristics is related to the economic,cultural and political accounting environments of different countries. Replacing＂reliability＂with ＂faithful representation＂has certain rationality and institutional basis.＂Substance over form＂and ＂asymmetric prudence＂should be retained to reflect the basic spirit of investor protection. ＂Materiality＂and ＂measurement uncertainty＂should be the ＂influence factors＂of qualitative characteristics of accounting information. The hierarchy of accounting qualities should be restructured appropriately on the basis of such components as constraint conditions,quality characteristics,ingredients of primary qualities and influencing factorsso as to make it clear in concepts,explicit in connotation and consistent in functions.