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ابهام مفهوم «تصویر درست و منصفانه» (در ایران «ارائه به نحو مطلوب») به نفع کیست؟ | ||
پژوهش های تجربی حسابداری | ||
مقاله 5، دوره 8، شماره 3 - شماره پیاپی 29، مهر 1397، صفحه 83-110 اصل مقاله (2.7 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/jera.2017.12147.1468 | ||
نویسندگان | ||
یحیی حساس یگانه* 1؛ مرضیه توحیدی نژاد2 | ||
1استاد حسابداری/ دانشگاه علامه طباطبائی | ||
2دانشجوی دکتری حسابداری/ دانشگاه علامه طباطبائی | ||
چکیده | ||
مفهوم مبهم و فاقد تعریف «تصویر درست و منصفانه» بریتانیایی با عبور از مرزهای ملی، تبدیل به مفهومی بینالمللی در حوزه گزارشگری مالی شده است. این مفهوم با گذر از زبان انگلیسی، در قالب عبارت «ارائه به نحو مطلوب» به زبان فارسی و گزارشگری مالی ایران راه یافته است. باوجود تغییر واژههای این عبارت بر اثر سفر جغرافیایی و فرهنگی دور و دراز، ابهام آن دستخوش نوسان نشده و همچنان پابرجاست. سؤالی که پژوهش حاضر درصدد پاسخ به آن است را میتوان چنین تقریر کرد: ابهام مفهوم «تصویر درست و منصفانه» بهعنوان منشأ عبارت «ارائه به نحو مطلوب» به نفع کیست؟ با بهرهگیری از رویکرد تحلیل محتوا سعی در فراهم ساختن پاسخی درخور برای این سؤال داشتهایم. باوجود اینکه یافتههای حاصل از اجرای پژوهش حاضر بر مزیت ابهام این مفهوم برای حسابداران، حسابرسان و تدوینکنندگان استانداردهای حسابداری تأکید دارد، باید اعتراف کرد که تنها تقویت عنصر اخلاق حرفهای در تهیهکنندگان صورتهای مالی است که این ابهام را برای تمام گروههای درگیر فرآیند گزارشگری مالی حاوی مزیت و منفعت خواهد کرد. | ||
کلیدواژهها | ||
ابهام؛ ارائه به نحو مطلوب؛ تصویر درست و منصفانه؛ گزارشگری مالی | ||
عنوان مقاله [English] | ||
Who is in Favor of "True and Fair View" ("Properly Drawn Up" in Iran) Vagueness? | ||
نویسندگان [English] | ||
Yahya Hassas Yeghaneh1؛ Marzieh Tohidinejad2 | ||
1Prof. of Accounting, Allameh Tabatabaʼi University | ||
2Ph.D. Student in Accounting, Allameh Tabatabaʼi University | ||
چکیده [English] | ||
British vague and without definition concept the "True and Fair View", by crossing national boundaries has been transformed to an international concept in financial reporting area. By translating this concept from English to Persian, it has entered to Iran in new words of "Properly Drawn Up". In spite of changes in the words because of long geographical and cultural journey, the vagueness of this concept is fixed and alive. The question of this research is that who is in favor of this vagueness? With the use of content Analysis methodology, this study tries to answer this question. Although the majority of findings show the benefits of this vagueness for accountants, auditors and accounting standard setters, it should be confessed that only by reinforcing professional ethics of financial statements providers, this vagueness will benefit to all parties involved in financial reporting process | ||
کلیدواژهها [English] | ||
Vagueness, Properly Drawn Up, True and Fair View (TFV), financial reporting | ||
مراجع | ||
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