RAFAT
For the FAA, instrument flight time is only that time when the conditions are less than VMC, or simulated instrument flight time when a view limiting device is used. At night it is flying at night, not instrument flight, at FL300+ the same apply's, I am not navigating with a half mil chart for sure but neither am I controllling the aircraft by SOLE reference to instruments.
It does not require a great deal of thought to fully understand why INSTRUMENT FLIGHT only should be logged and NOT FLIGHT UNDER INSTRUMENT FLIGHT RULES. A new PPL with no IR rating or IMC may file and fly IFR as long as they remain within the operating rules of their licence.
Please explain to me the value of logging time spent under IFR, I am sometimes having a meal, going to the toilet, filling in the log or reading the newspaper, hell, sometimes I'm having a kip, should we make a note of whether we were awake or not.