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Contabilitate internaional Curs 9 Capitolul 5. Evoluia sistemelor contabile naionale n contextul IFRS 5.1.

. Strategii de acceptare a IFRS n diferite jurisdicii n prezent se consider c peste 100 de jurisdicii utilizeaz, permit sau converg cu IFRS i/sau IFRS pentru IMM. Pe site-ul Deloitte (www.iasplus.com1) sunt prezentate statistici privind situaia actual n diferite ri, pe urmtoarele categorii: IFRS permise, IFRS nu sunt permise, IFRS cerute pentru unele, IFRS cerute pentru toate entitile. Totui, sunt diferene mari n modurile n care o jurisdicie se poate raporta la IFRS. IASB cunoate diferenele n aceste abord ri, unul din comentariile2 publicate fiind Adopt, adapt, converge? (16 aprilie 2010), comentariu care utilizeaz un proverb american: All families are alike, and all families are different. Principalele strategii (mecanisme) de acceptare a IFRS de ctre jurisdicii sunt3: 1) Adoptarea procesului se adopt procesul prin care standardele sunt emise i automat sunt adoptate toate standardele rezultate. Exemplu: In Africa de Sud companiile listate trebuie s aplice IFRS aa cum sunt emise de IASB. 2) Aprobare automat de sectorul privat o metod prin care tot ce este emis de IASB devine aproape automat inclus n lege fr schimb ri. Exemplu: n Canada regulile contabile sunt incluse ntr-un Handbook propus de Canadian Institute of Chartered Accountants (CICA), n englez i francez. Intenia este ca IFRS s fie incluse n acest Handbook, fr alte schimb ri n afar de traducere. 3) Aprobare standard cu standard de autoriti publice standardele sunt aprobate cte unul. Nu exist schimb ri n denumire, numerotare, ns poate exista un decalaj ntre datele de emitere/implementare, iar unele p ri din standarde pot fi eliminate. Exemplu: procesul de adoptare din UE. 4) Convergen total implic anumite diferene fa de IFRS, ca de exemplu numrtoarea, titlul, unele op iuni. Exemplu: implementarea iniial a IFRS n Australia a presupus urmtoarea abordare: titlul standardului a fost schimbat (IAS 7 a devenit AASB 107), au fost adugate unele cerine (de publicare), unele op iuni au fost eliminate (de exemplu, metoda indirect la fluxurile de trezorerie). 5) Convergen parial anumite standarde sunt mai aproape de IFRS, iar altele nu. Exemplu: China a urmat un proces de convergen cu IFRS. I1. De ce rile utilizeaz strategii diferite fa de IFRS? Discutai beneficiile i problemele poteniale asociate unei implement ri totale a standardelor. 3 Zeff, S.A., Nobes, C.W. (2010) Commentary: Has Australia (or any other jurisdiction) adopted IFRS?, Australian Accounting Review, 20(2): 178-184.

Contabilitate internaional Curs 9 Poziia IASB este de a ncuraja implementarea, cu scopul (cel puin n timp) al unei implementri totale4: While there are similarities in both the challenges and the benefits that adopting IFRSs brings, every jurisdiction is different and will therefore follow its own path towards achieving the objective. We work with any jurisdiction that asks for our help. Many jurisdictions have cultural, legal, or political obstacles to an immediate full adoption of IFRSs. In the light of those obstacles, some countries decide on strategies of continuous convergence with IFRSs. Put differently, they have decided to bring their national standards to a point where the amounts reported in the financial statements are the same as in IFRS financial statements. We respect the reasons why those jurisdictions reach that decision, and work with them to support their convergence process. However, in doing so, it is our ultimate objective to make full adoption of IFRSs possible because we believe that only then will a country be able to fully benefit from the advantages of using IFRSs. Only recently, in January this year and as a result of the second Constitution Review, the Trustees of our organisation emphasised, through an amendment to the Constitution, that convergence is not an objective in itself but is a means to achieve the adoption of IFRSs. While convergence may be the necessary preparation for some countries to adopt IFRSs, the simplest, least costly and most straightforward approach is to adopt the complete body of IFRSs in a single step rather than opting for long-term convergence. Certainly, this is a significant change, but the alternatives may be more difficult and may be of less benefit to a country in the long run. The main reason why most companies want to use IFRSs in their financial statements is the ability to demonstrate to the investor community that their financial statements are IFRS-compliant. For that purpose it is not sufficient that the standards have converged. The only way to make a valid that claim is to apply all the standards as issued by the IASB and make the compliance representation required by IAS 1. Hence, while convergence is good, adoption is necessary to be truly able to harvest the benefits of the change. Exerciii 1. Discutai modul de implementare din urmtoarele cazuri i analizai impactul asupra gradului de conformitate cu IFRS aa cum au fost emise de IASB: a) Israel are o reglementare naional care solicit ca societile cotate s utilizeze IFRS aa cum sunt emise de IASB; b) Elveia permite societ ilor cotate s aleag diverse refereniale, printre care i IFRS aa cum sunt emise de IASB; c) o ar din UE; d) o ar emergent care adopt la un moment dat unele standarde, incluzndu-le n reglementrile naionale, pe lng alte reglementri.