The Review and Implication of Surveys for IFRS Application
- 2008年第1卷 
本文回顾和分析了2004-2007年发布的有关国际财务报告准则（IFRS）实施情况的十份调查。这些调查的组织者主要为普华永道、安永、毕马威等大型会计师事务所，对象覆盖以欧盟为主的许多采用IFRS 的国家和地区。笔者对这些调查内容进行了系统的归类总结，包括调查所共同涉及的行业和会计问题；公司在实施IFRS时遵循程序、知识准备、转换成本、扩展应用等方面的情况；以及投资者、财务报告编制者和审计师，就采用IFRS后总体效果和会计信息质量（可比性、明晰性、可理解性和决策有用性）的各自观点。最后从IFRS准则的复杂性，各国或地区特定制度背景等角度分析了可能影响IFRS应用的因素，并据此对IFRS准则完善、应用改进和未来研究提出一些启示。特别就我国新准则的实施情况，探讨了如何从实务调查、学术研究和制度建设方面深入研究。This paper reviews and analyzes ten surveys for the application of IFRS published during 2004-2007. These surveys are conducted by big accounting firms, such as PricewaterhouseCoopers, Ernst& Young, and KPMG. Subjects of the surveys are from many IFRS adopted countries and regions mainly in European Union (EU). This paper systematically classifies and summarizes these surveys, as well as discusses the following issues: industries and accounting issues commonly covered in the surveys; implementation procedures, knowledge preparations, transition costs, and application expansion during companies’ application of IFRS; views of investors, report preparers, and auditors on the overall effect of IFRS adoption and the quality of accounting information (i.e., comparability, clarity, comprehension, and decision usefulness). In addition, this paper analyzes factors possibly influencing the application of IFRS from the perspectives of IFRS complexity，special institutional background in each country or region, etc. Accordingly, this paper draws some implications on the improvement of IFRS standards and their application, and on future research. Especially, this paper proposes ways to extend research on the implementation of new accounting standards in China from the perspectives of practice survey, academic research, and institution development.