L`International Accounting Standards Board (IASB)

Università degli Studi di Trieste
Ragioneria Generale ed Applicata (corso magistrale)
Modulo di Ragioneria Internazionale
L’International Accounting
Standards Board (IASB) e
l’Unione Europea
di Michele Bertoni
Michele Bertoni
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“I think one of our problems is when the European
Union decided to adopt our standards, it was a decision
made with great courage and in almost total ignorance
of what exactly the standards required”.
Sir David Tweedie, Chairman of the International Accounting Standards
Board, 2007
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International Accounting Standards Board
Organismo privato e indipendente, avente sede a Londra.
14 membri, provenienti da tutto il mondo.
Costituito nel 1973 come IASC, riformato nel 2001.
Emana gli International Accounting Standards (IAS), ora noti come IFRS
(International Financial Reporting Standards)
Non ha alcun potere coercitivo.
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“Mission Statement” dello IASB
The Board is committed to developing, in the public interest, a single
set of high quality, understandable and enforceable global accounting
standards that require transparent and comparable information in
general purpose financial statements. In addition, the Board
cooperates with national accounting standard setters to achieve
convergence in accounting standards around the world.
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IASB: struttura
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Il processo di formazione degli IFRS
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Exposure draft, commenti, approvazione
Lo IASB decide in autonomia sui progetti da inserire nella sua agenda.
Può nominare un Advisory Committee per ottenere pareri su alcuni aspetti del
progetto.
Lo IASB prepara un Documento di Discussione, disponibile pubblicamente.
Sulla base dei commenti ricevuti, lo IASB prepara una bozza di principio
contabile (Exposure Draft).
Sulla base dei commenti ricevuti sulla bozza, lo IASB emana il principio
contabile definitivo (IFRS)
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Lista dei principi contabili internazionali IFRS
 Framework for the Preparation and Presentation of Financial Statements
 IFRS 1 First-time Adoption of International Financial Reporting Standards
 IFRS 2 Share-based Payment
 IFRS 3 Business Combinations
 IFRS 4 Insurance Contracts
 IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
 IFRS 6 Exploration for and Evaluation of Mineral Assets
 IFRS 7 Financial Instruments: Disclosures
 IFRS 8 Operating Segments
 IFRS 9 Financial Instruments
 IFRS 10 Consolidated Financial Statements
 IFRS 11 Joint Arrangements
 IFRS 12 Disclosure of Interest in other Entities
 IFRS 13 Fair Value Measurement
 IFRS 14 Regulatory Deferral Accounts
Michele Bertoni
 IFRS 15 Revenues from Contracts with Customers
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Lista dei principi contabili internazionali IAS
IAS 1 Presentation of Financial Statements
IAS 2 Inventories
IAS 3 Consolidated Financial Statements – Originally issued 1976, effective 1 Jan
1977. Superseded in 1989 by IAS 27 and IAS 28.
IAS 4 Depreciation Accounting – Withdrawn in 1999, replaced by IAS 16, 22, and
38, all of which were issued or revised in 1998.
IAS 5 Information to Be Disclosed in Financial Statements – Originally issued
October 1976, effective 1 January 1997. Superseded by IAS 1 in 1997
IAS 6 Accounting Responses to Changing Prices – Superseded by IAS 15, which was
withdrawn December 2003
IAS 7 Statement of Cash Flows
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IAS 9 Accounting for Research and Development Activities – Superseded by IAS 38
effective 1.7.99
IAS 10 Events After the Reporting Period
IAS 11 Construction Contracts
IAS 12 Income Taxes
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Lista dei principi contabili internazionali IAS/IFRS
IAS 13 Presentation of Current Assets and Current Liabilities – Superseded by IAS 1.
IAS 14 Segment Reporting
IAS 15 Information Reflecting the Effects of Changing Prices – Withdrawn December
2003
IAS 16 Property, Plant and Equipment
IAS 17 Leases
IAS 18 Revenue
IAS 19 Employee Benefits
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
IAS 21 The Effects of Changes in Foreign Exchange Rates
IAS 22 Business Combinations – Superseded by IFRS 3 effective 31 March 2004
IAS 23 Borrowing Costs
IAS 24 Related Party Disclosures
IAS 25 Accounting for Investments – Superseded by IAS 39 and IAS 40 effective 2001
IAS 26 Accounting and Reporting by Retirement Benefit Plans
IAS 27 Consolidated and Separate Financial Statements
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Lista dei principi contabili internazionali IAS/IFRS
IAS 28 Investments in Associates
IAS 29 Financial Reporting in Hyperinflationary Economies
IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions
– Superseded by IFRS 7 effective 2007
IAS 31 Interests In Joint Ventures
IAS 32 Financial Instruments: Presentation – Disclosure provisions superseded by IFRS 7
effective 2007
IAS 33 Earnings Per Share
IAS 34 Interim Financial Reporting
IAS 35 Discontinuing Operations – Superseded by IFRS 5 effective 2005
IAS 36 Impairment of Assets
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
IAS 38 Intangible Assets
IAS 39 Financial Instruments: Recognition and Measurement
IAS 40 Investment Property
IAS 41 Agriculture
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Gli IFRS nel mondo
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Il ruolo dell’Unione Europea
 IV direttiva (1978) - bilanci d’esercizio
 VII direttiva (1983) – bilanci consolidati
 Direttiva 2001/65/CE (modifica di IV e VII direttiva)
 Direttiva 2003/51/CE (modifica di IV e VII direttiva)
 Regolamento 1606/2002 del 19 luglio 2002 («Regolamento IAS»)
 Direttiva 2013/34/UE, che abroga la IV e VII direttiva e riforma la disciplina del
bilancio
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Il regolamento 1606/2002
Il regolamento impone a tutte le società quotate nell’UE di redigere il proprio
bilancio consolidato secondo i principi contabili internazionali.
Per principi internazionali si intendono quelli emanati dallo IASB.
Si applica agli esercizi che iniziano il 1° gennaio 2005.
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Casi particolari dell’applicazione degli IFRS
Gli Stati membri possono estendere l’applicazione anche ai bilanci d’esercizio
delle società quotate, e a quelli (d’esercizio e consolidati) delle società non
quotate.
Possibilità di proroga al 2007 per le società che quotano solo strumenti di
debito, oppure per quelle quotate in Paesi extra-UE che usano altri principi
contabili “riconosciuti internazionalmente”
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Il meccanismo di “endorsement” degli IFRS nella UE
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Il Regolamento IAS nella UE: le società quotate
Annual accounts
IFRSs required
IFRSs permitted
IFRSs not
permitted
(*) required for some
Michele Bertoni
Consolidated accounts
Belgium*, Bulgaria*, Croatia,
EU
Cyprus, Czech Republic,
Denmark*, Estonia, Greece,
Italy*, Latvia*, Lithuania,
Malta, Portugal*, Romania,
Slovenia*
Finland, Ireland, Luxemburg,
None
Netherlands, Poland, Slovakia,
UK
Austria, France, Germany,
Hungary, Spain, Sweden.
None
Adapted from: Accounting Regulatory Committee, Overview of the use of options provided in the
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IAS Regulation (1606/2002) in the EU, Dec. 2013
Il Regolamento IAS nella UE: le società non quotate
Annual accounts
Consolidated accounts
IFRSs required
for unlisted
companies
Belgium*, Bulgaria, Croatia*,
Cyprus, Estonia*, Greece*, Italy*,
Latvia*, Lithuania*, Malta*,
Romania, Slovenia*, Slovakia*
Belgium*, Bulgaria, Croatia*,
Cyprus, Estonia*, Greece*, Italy*,
Latvia*, Lithuania*, Malta*,
Poland*, Portugal*, Romania*,
Slovakia, Slovenia(*), Spain*
IFRSs permitted
for unlisted
companies
Czech Republic*, Denmark*,
Estonia, Finland*, Greece,
Ireland, Italy*, Luxemburg, Malta,
Netherlands*, Poland*,
Portugal*, Slovakia*, Slovenia,
UK*
Austria, Czech Republic,
Denmark, Finland, France,
Germany, Hungary, Ireland,
Luxembourg, Netherlands,
Sweden, UK*
IFRSs not
permitted for
unlisted
companies
Austria, France, Germany,
Hungary, Spain, Sweden
None
(*) Required/permitted for some.
Michele Bertoni
Adapted from: Accounting Regulatory Committee, Overview of the use of options provided in the
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IAS Regulation (1606/2002) in the EU, Dec. 2013