Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement
Market supervisors’ movement towards international accounting standards can highlight the role of fair values in the financial reporting of Iranian companies. Past experience has shown that although fair values have become more sophisticated by complying with international accounting standards,...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2018-02-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_65137_9cc0f11527c110d202a8e338c1dbd9f7.pdf |
| _version_ | 1831541542414712832 |
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| author | GHOLAMREZA KARAMI Salman Beik Boshrouyeh |
| author_facet | GHOLAMREZA KARAMI Salman Beik Boshrouyeh |
| author_sort | GHOLAMREZA KARAMI |
| collection | DOAJ |
| description | Market supervisors’ movement towards international accounting standards can highlight the role of fair values in the financial reporting of Iranian companies. Past experience has shown that although fair values have become more sophisticated by complying with international accounting standards, standard adoption has been delayed due to the lack of necessary infrastructure. In this regard, 17 experts from different field's securities and stock market organization, audit organization, official accountants community, experts in the field of justice, corporate executives and tax professionals were interviewed. Conditions, strategies, context, intervening conditions and implications about adopting a fair value system are presented through the grounded theory research method and with an emphasis on measurement. This paper helps to turn attentions to valuation area in the country, and to develop valuation standards for independent assessor which promotes fair value measurement. |
| first_indexed | 2024-12-17T00:19:20Z |
| format | Article |
| id | doaj.art-ba8a411e919a4f739e4f5a418b355860 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-12-17T00:19:20Z |
| publishDate | 2018-02-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسیهای حسابداری و حسابرسی |
| spelling | doaj.art-ba8a411e919a4f739e4f5a418b3558602022-12-21T22:10:37ZfasUniversity of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80392018-02-0124457359610.22059/acctgrev.2018.245353.100774565137Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on MeasurementGHOLAMREZA KARAMI0Salman Beik Boshrouyeh1Associate Prof. in Accounting, Faculty of Management, Tehran University, Tehran, IranPh.D. Candidate in Accounting, Faculty of Management, University of Tehran, Tehran, IranMarket supervisors’ movement towards international accounting standards can highlight the role of fair values in the financial reporting of Iranian companies. Past experience has shown that although fair values have become more sophisticated by complying with international accounting standards, standard adoption has been delayed due to the lack of necessary infrastructure. In this regard, 17 experts from different field's securities and stock market organization, audit organization, official accountants community, experts in the field of justice, corporate executives and tax professionals were interviewed. Conditions, strategies, context, intervening conditions and implications about adopting a fair value system are presented through the grounded theory research method and with an emphasis on measurement. This paper helps to turn attentions to valuation area in the country, and to develop valuation standards for independent assessor which promotes fair value measurement.https://acctgrev.ut.ac.ir/article_65137_9cc0f11527c110d202a8e338c1dbd9f7.pdfFair valueGrounded TheoryInfrastructureMeasurementValuation |
| spellingShingle | GHOLAMREZA KARAMI Salman Beik Boshrouyeh Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement بررسیهای حسابداری و حسابرسی Fair value Grounded Theory Infrastructure Measurement Valuation |
| title | Developing a Model for Implementing the
Fair Value Approach in Iran:
With Emphasis on Measurement |
| title_full | Developing a Model for Implementing the
Fair Value Approach in Iran:
With Emphasis on Measurement |
| title_fullStr | Developing a Model for Implementing the
Fair Value Approach in Iran:
With Emphasis on Measurement |
| title_full_unstemmed | Developing a Model for Implementing the
Fair Value Approach in Iran:
With Emphasis on Measurement |
| title_short | Developing a Model for Implementing the
Fair Value Approach in Iran:
With Emphasis on Measurement |
| title_sort | developing a model for implementing the fair value approach in iran with emphasis on measurement |
| topic | Fair value Grounded Theory Infrastructure Measurement Valuation |
| url | https://acctgrev.ut.ac.ir/article_65137_9cc0f11527c110d202a8e338c1dbd9f7.pdf |
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