Seyyed Mohammad Ali Mirmasoumi - Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
Roya Darabi - Department of Accounting, Faculty of Accounting,Islamic Azad University, Tehran, Iran.

Accounting standards, are rules governing how to do accounting work, and specify what information must be provided in financial reporting. The main objective of this study was to compare the stronger accounting standards against weaker accounting standards which in this study, we compare accounting standards of Iran and international standard in terms of Rents. The population of the research is institutions member of accounting community; that to collect theoretical principles of the study, library methods and to collect statistical information, questionnaires were used. Cronbach's alpha coefficient was used for validity and reliability of questionnaire, and to analyse the data, Student's t-test, Kolmogorov - Smirnov test and Friedman test was used. SPSS۲۱software was used to analysis. Time limit of this research involves the second half of ۲۰۱۶. The population of the investigation includes audit firms of Certified Public Accountants community. Findings from analysis of statistical data are at ۹۵% reliability level, which reject us hypothesizes based on non-reliability, unsuitability and lack of understanding. We conclude that Iran's accounting standards relative to international standards from the perspective of professional judgment of auditors to determine the rent type, in terms of degree of reliability, intelligibility, functionality is more appropriate.

IFRS, Iranin accounting standard, reliability