Abstract

Based on two empirical cases, this paper illustrates and comments on the complexities of implementing and enforcing International Financial Reporting Standards (IFRS) in a national setting. The paper sheds light on the difficulties that arise in the local regulatory space when IFRS requirements start to shape national accounting legislation and regulations. The findings suggest that the investor focus and requirements for managerial judgement of IFRS can pose two problems. Firstly, an extended influence of IFRS creates tension with established institutions that have developed in the local accounting tradition. Secondly, local organisations can respond strongly to new IFRS regulations and their potential implementation, even if the contradiction with local practice bears no immediate economic consequence to them. The study contributes to the contextualisation of financial accounting in national culture by highlighting the different understandings and uses of IFRS by actors involved in the Swedish regulatory space.

摘要

在两个经验案例的基础上，本文说明并评论了在国家环境中实施和执行国际财务报告准则（IFRS）的复杂性。本文阐明了当IFRS要求开始影响国家会计立法和法规时在当地法规领域出现的困难。研究结果表明，投资者对国际财务报告准则的关注和对管理判断的要求可能会带来两个问题。首先，国际财务报告准则的扩大影响与在当地会计传统中发展起来的既有机构产生了张力。其次，即使与当地惯例的矛盾对他们没有直接的经济影响，当地组织也可以对新的IFRS规定及其潜在的实施做出强有力的回应。