Iranian GAAP and IFRS: The history and current status of IAS/IFRS convergence process in Iran
Publish Year: 1395
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJFMA-1-3_004
تاریخ نمایه سازی: 13 آذر 1400
Abstract:
This study attempts to compare and highlight the major differences between International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) with National Accounting Standards (NAS) in one of the developing nations, Iran. Over the past two decades, the Iranian accounting standards setter, Audit Organization, has decided to eliminate the differences between IFRS and NAS as a part of its convergence and harmonization project. In ۲۰۱۱, the Audit Organization decided that IFRS implementation would be permitted for all listed companies. The primary purpose of implementing IFRS is to enhance the international comparability of financial reports, which would attract more foreign investors to participate in the Iranian capital market, improve the efficient allocation of resources and boost the competitiveness of the market. In spite of her announcement, Iran has not supported IFRS. The purpose of this paper is to provide possible reasons for non-adoption by highlighting some important socioeconomic factors that are likely to influence the accounting environment in Iran. The main question we try to answer in this study is: to what extent is Iranian GAAP congruous with IFRS?
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Authors
Amin Rostami
Department of Accounting, Faculty of Humanities, Najafabad branch, Islamic Azad University, Najafabad, Iran
Gholamreza Pakdel
Faculty of Economics and Business Administration, Ferdowsi University of Mashhad
Sadegh Hasanzadeh Kojou
Faculty of Economics and Business Administration, Ferdowsi University of Mashhad
Mahmoud Hasanzadeh Kochou
Faculty of Management, university of Qom, Qom, Iran
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