IASB报表附注披露项目的新动向与思考  

New Trend and Reflections of IASB Statement Notes Disclosure

作　　者：贺宏[1] HE Hong(Capital University of Economics and Business,Beijing 100070)

机构地区：[1]首都经济贸易大学会计学院,北京100070

出　　处：《财贸研究》2022年第10期89-95,共7页Finance and Trade Research

基　　金：国家社会科学基金一般项目“重大突发公共事件对企业持续经营能力冲击的评价与应对研究”(21BGL089)。

摘　　要：针对报表附注信息披露中存在的“相关信息不足”、“无关信息过多”以及“信息沟通不力”问题,国际会计准则理事会IASB于2021年3月发布了《国际财务报告准则披露要求——试验方法(征求意见稿)》,提出以原则为导向改进披露要求的具体做法。如果这一征求意见稿得以通过,现有信息披露模式将发生重大变化。对征求意见稿中提出的主要变革内容进行分析,认为原则导向与规则导向披露各有利弊,哪种披露模式能够发挥更加积极的作用主要取决于报告主体的披露动机、行为以及外部监管力度。未来应考虑建立原则导向与规则导向相叠加的披露体系,随用户信息需求的变化调整总体披露目标,并从整体和战略角度思考数字化报告发展对信息披露的影响。Addressing to problems of“insufficient relevant information”,“too much irrelevant information”and“ineffective communication of the information provided”regarding the statementnotes disclosure,the IASB issued Exposure Draft of“Disclosure Requirements in IFRS Standards-A Pilot Approach”in March 2021,and put forward specific measures to improve the disclosure requirements based on principles.If this draft is adopted,it will have a significant impact on the existing information disclosure.Through analysis of the main changes proposed in the draft,it is found that the principle-based and rule-based disclosure have their own advantages and disadvantages.Which disclosure mode can play a more active role depends on the disclosure motivation and behavior and external supervision of the reporting entity.In the future,it should be considered to establish a principle-based and rule-based disclosure superposition disclosure system,adjust the overall disclosure target with changes of users’information needs,and consider the impact of digital report development on information disclosure from an overall and strategic perspective.

关 键 词：附注披露 原则导向 规则导向 相关性 数字化报告 

分 类 号：F234[经济管理—会计学]