L`International Accounting Standards Board (IASB)
Transcript
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 1 “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 Michele Bertoni 2 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. Michele Bertoni 3 “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. Michele Bertoni 4 IASB: struttura Michele Bertoni 5 Il processo di formazione degli IFRS Michele Bertoni 6 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) Michele Bertoni 7 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 8 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 Michele Bertoni 9 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 Michele Bertoni 10 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 Michele Bertoni 11 Gli IFRS nel mondo Michele Bertoni 12 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 Michele Bertoni 13 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. Michele Bertoni 14 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” Michele Bertoni 15 Il meccanismo di “endorsement” degli IFRS nella UE Michele Bertoni 16 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 17 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 18 IAS Regulation (1606/2002) in the EU, Dec. 2013
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