Replacing IFRS instead of Iranian accounting standard

Advances in Mathematical Finance and Applications

مقاله 5، دوره 2، شماره 2، شهریور 2017، صفحه 53-59   

نوع مقاله: Research Paper

شناسه دیجیتال (DOI): 10.22034/amfa.2017.531317

نویسندگان

Seyyed Mohammad Ali Mirmasoumi¹؛ Roya Darabi^{* 2}

¹Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran

²Department of Accounting, Faculty of Accounting,Islamic Azad University, Tehran, Iran.

چکیده

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. SPSS21software was used to analysis. Time limit of this research involves the second half of 2016. The population of the investigation includes audit firms of Certified Public Accountants community. Findings from analysis of statistical data are at 95% 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.

کلیدواژه‌ها

IFRS؛ Iranin accounting standard؛ reliability

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