Issues in the Recognition versus Disclosure of Financial Information Debate
Ključne besede:
revidiranje, razkrivanje, računovodske informacije, pojasnila, pripoznavanjePovzetek
Empirični dokazi iz akademske literature o učinkih položaja računovodskih informacij, tj. o pripoznavanju v okviru temeljnih računovodskih izkazov v primerjavi z razkritjem v pojasnilih k računovodskim izkazom, na kapitalske trge niso enoznačni. Zato je namen tega članka prispevati k razpravi o pripoznavanju v primerjavi z razkrivanjem v okviru oblikovanja računovodskih standardov z raziskovanjem možnih razlogov za zaznane razlike med pripoznanimi in razkritimi zneski. Te razlike se po našem mnenju pojavljajo zato, ker so revizorji bolj tolerantni za napačne navedbe v razkritjih, ker se dopušča neskladnost z zahtevami o razkritjih tudi v striktnih režimih uveljavljanja pravnih določil, ker so pripravljavci računovodskih izkazov pri razkritjih manj skrbni kot pri pripoznanih postavkah, pa tudi zaradi vedenjskih dejavnikov in razlik v stroških procesiranja informacij pri uporabnikih računovodskih informacij. Zato smo prepričani, da vsi ti argumenti krepijo splošno preferenco za pripoznavanje računovodskih informacij v okviru oblikovanja računovodskih standardov. Izvirni znanstveni prispevek tega članka je sistematična opredelitev razlogov za razlike med pripoznanimi in razkritimi zneski v računovodskih izkazih. Članek je tako lahko primerna podlaga za utemeljevanje konceptualnih sprememb na področju mednarodnih računovodskih standardov, ki so trenutno aktualne.
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