چکیده:
هدف: استانداردهای بینالمللی گزارشگری مالی (ابگم) از سال 2005 به طور گستردهای در دنیا مورد پذیرش قرار گرفت و در حال اجرا است. هدف این پژوهش بررسی تأثیر پیادهسازی ابگم بر صورت وضعیت مالی شرکتهای تولیدی است. روش: این پژوهش توصیفی- علّی و پس رویدادی است. جامعه آماری شامل شرکتهای تولیدی است که صورتهای مالی را طبق ابگم تهیه کردهاند. نمونه آماری شامل 6 شرکت تولیدی است که در صنعت فولاد هستند و بیش از 50 درصد سهم بازار این صنعت را در اختیار دارند. برای تحلیل دادهها از آزمون ناپارامتریک رتبهبندی علامتدار ویلکاکسون استفاده شده است. یافتهها: یافتهها نشان میدهد پیادهسازی ابگم تأثیر معناداری بر ارزش دارایی ثابت، موجودی کالا، جمع داراییهای جاری وغیرجاری، سود انباشته، تسهیلات پرداختنی، حسابهای پرداختنی، ذخایر، مالیات انتقالی، جمع بدهیهای غیر جاری وجمع بدهیها دارد. همچنین باعث تغییرات معنادار در نسبت جاری و نسبت بدهی بلندمدت به حقوق مالکان شده و شکاف ارزش دفتری و ارزش بازار شرکت کمتر شده است. نتیجهگیری: پیادهسازی ابگم باعث تغییرات معنادار در اقلام صورت وضعیت مالی و نسبتهای مالی شده است. پژوهش حاضر با توجه به مصوبات سازمان بورس در سال ۱۳۹۲ و ۱۳۹۵ میتواند بینشی برای استانداردگذاران، مدیران، حسابداران و حسابرسان جهت گذار به ابگم ایجاد نماید.
Objective: IFRS have been widely accepted and implemented worldwide since 2005. In Iran, the use of international financial reporting standards is allowed for the fiscal year starting from 3/21/2013 and is mandatory for a group of companies from 3/20/2016. However, the number of companies that have complied with this requirement is very small. One reason for this is the significant impact of the implementation of these standards on the items of the statement of financial position, but no scientific evidence has been provided for this issue. The purpose of this study is to investigate the effect of international financial reporting standards implementation on the statement of financial position of Iranian manufacturing companies.Method: This study used a descriptive-causal and Ex-Post Facto design. Statistical population includes manufacturing companies that have prepared financial statements according to IFRS. According to study, only one steel company has published its financial statements in compliance with the requirements of the Stock Exchange and Securities Organization in codal, by contacting the auditing companies providing IFRS services, it was found that these companies have prepared financial statements based on IFRS for 5 other companies, but these publishers have not published these financial statements publicly, and therefore by signing a confidentiality agreement with auditing companies, this information in researchers were allowed to use it without mentioning the name of the company in the research. Therefore, the sample includes 6 companies, all of which are in the steel industry and have more than 50% market share in this industry. Due to the non-normality of the data, the non-parametric Wilcoxon Signed-Ranks test was used to test the hypotheses.Results: Findings show that after IFRS implementation, the average total non-current assets increased from 61,805,379 to 120,820,274(95%) and the total assets from 109,552,190 to 167,042,984 (52%). Also, the average price of property, plant and equipment from 50,522,345 to 105,977,233 about 100 percent, investment in property increased from 20,982 to 316,588 and Investments in associates increased from 323,222 to 2,059,848. The average accounts receivable and inventory have decreased after the implementation of IFRS. After the implementation of IFRS, the average reserves increased from 2,011,449 to 2,559,091, equivalent to 27%, and the retained earnings increased from -976,309 to 43,663,393, and the average, maximum and minimum Issued capital did not change. Also, the average equity attributable to equity holders of the parent grew by about 100 percent and the average non-controlling interest growth grew by about 30 percent, The average total non-current liabilities increased from 12.453.065 to 240.03.327 (92%) and the average total liabilities increased from 65.552.333 to 77.272.299 (18%) and the average deferred tax liabilities for each company 11.764. .062 was identified. Also, the average liabilities for retirement benefits and dividends payable did not change much, and an average of 711,057 reserves were identified for each company. Findings show that the implementation of IFRS has a significant impact on property, plant and equipment, inventory, total current assets, total non-current assets, retained earnings, interest-bearing loans and borrowings, payables, provisions, deferred tax liabilities, total non-current liabilities and total liabilities and causes a considerable increase in property, plant and equipment, other intangible assets, total non-current assets, total assets, retained earnings, equity attributable to equity holders of the parent, total equity, deferred tax liabilities, total non-current liabilities, payable facilities, current liabilities, Total liabilities and provisions and considerable decrease in inventory, accounts receivable, total current assets and payables. The current ratio and the ratio of long-term debt to equity are significantly different from the five ratios examined in the financial statements of steel companies according to IFRS to Iran accounting standards, and the amount of four ratios (current ratio, debt-to- equity ratio, debt-to-assets ratio, ratio Market value to book value) have decreased according to IFRS to Iran accounting standards and only the ratio of long-term debt to equity according to IFRS to Iran accounting standards has increased.Conclusion: Implementing IFRS has led to significant changes in statement of financial position and financial ratios and has reduced the gap between the book value and the market value of the company. The present study, according to the approvals of the Auditing Organization in 2011 and the Stock Exchange and Securities Organization in 2013 and 2016, can be a guide for legislators, Standardizers, managers, accountants and auditors to transition to IFRS. The practical results of this research are that the Stock Exchange and Securities Organization as the main sponsor of micro-investors, the Auditing Organization as the reference for standardization and investors can gain insight into the effect of using IFRS and considering the significant differences, Emphasize and insist on the implementation of approvals for the publication of consolidated financial statements based on IFRS. Capital market publishers can also reduce their worries and resistance by recognizing the effects of change, and by allocating sufficient financial and human resources to implement the stock exchange organization's decree.
خلاصه ماشینی:
1 -IFRS 7- Cordazzo 13- Pandya 2- Piechocka 8- Jermakowicz 14- Oyewo 3- Wafaa Salah 9- Morales 15- Balfoort 4- Abdel-Salam 10- Zamora 16- Augustine 5- Ki 11- Morales 17- IAS 6- Rossi 12- Herz در سال ٢٠١١، کمیته استانداردهای بین المللی حسابداری ١، استاندارد ١٣را منتشر کرد که اهداف آن تعریف ارزش - منصفانه ، تعیین چارچوبی برای اندازه گیری ارزش منصفانه و الزام به افشای ارزش منصفانه بود.
بررسی مبانی نظری و تجربی تأثیر پیاده سازی ابگم بر اقلام صورت های مالی شرکت ها در کشورهای مختلف به دلایل ذیل نتایج متفاوتی را نشان میدهد: الف ) با توجه به معافیت های اختیاری، استثنائات مندرج در ابگم ١ میتواند توسط شرکت ها و در کشورهای مختلف به روش های متفاوتی اعمال شود ب ) تصویر ارائه شده از وضعیت مالی و اقتصادی شرکت ها تحت استانداردهای ابگم به طور قابل توجهی در مقایسه با GAAP ملی متفاوت است پ ) کیفیت پیاده سازی و 1- Reese 5- Mensah 9- Zaif 2- Weisbach 6- Kainth 10- Ozturk 3- Lepone 7- Agyei 4- Mouraa 8- Karapinar کیفیت گزارشگری مالی تحت ابگم به عواملی مانند انگیزه های مدیریتی، ساختار قانونی، مقررات حاکمیت شرکتی، ویژگی - های شرکت و صنعت ، سیستم حسابداری قانون کد، انگلوساکسونی یا کشورهای در حال توسعه ، توسعه یافتگی کشورها و زیرساخت ها بستگی دارد.
بنابراین ، برای بررسی تغییرات در اقلام صورت وضعیت مالی شرکت های تولیدی پذیرفته شده در بورس ایران پس از پیاده سازی ابگم فرضیه های اول تا سوم به شرح زیر بیان میگردد: فرضیه اول : تفاوت معناداری در ارزش اقلام داراییها بر اساس رژیم های حسابداری احم و ابگم وجود دارد.