Challenges of Applying the Requirements of Accounting Standard of Retirement Benefit Plans

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Behzadpur Samira; RAHMANI ALI

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Journal: The Financial Accounting and Auditing Researches Year:2020 | Volume:12 | Issue:47 Page(s): 1-29

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Information Journal Paper

Title

Challenges of Applying the Requirements of Accounting Standard of Retirement Benefit Plans

Author(s)

Behzadpur Samira | RAHMANI ALI | Issue Writer Certificate

Keywords

Accounting Standard NO.27Q1

Retirement Benefit PlansQ1

Post Implementation Review (PIR)Q1

OperationalityQ1

Abstract

Pension funds play an important role in social and economic domain. Despite the importance of financial reporting of pension funds and the criticisms on the accounting standard for these units (Standard NO. 27), this standard has not yet been thoroughly investigated. The purpose of this study is assessing the Challenges of applying the requirements of accounting Standard of Iranian accounting Standard of Retirement Benefit Plans (No. 27) using mixed method of qualitative and quantitative approaches; in other words we used questionnaires and interviews for collecting data. 64 collected questionnaires were analyzed by Fuzzy Delphi method; content analysis was also used to analyze the interviews. The results indicate that all measurement and disclosure requirements of Standard No. 27 except calculating fair value of investment in companies not listed in SEO are operational. In addition, all requirements are understandable and except for the requirements of calculating the present value of actuarial retirement, benefits are efficient. On the other hand, calculation of fair value of net assets and classification of assets and liabilities does not lead to proper representation of information. Also in all aspects examined, the requirements of standard NO. 27 are not enough.

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APA: Copy

Behzadpur, Samira, & RAHMANI, ALI. (2020). Challenges of Applying the Requirements of Accounting Standard of Retirement Benefit Plans. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 12(47 ), 1-29. SID. https://sid.ir/paper/395737/en

Vancouver: Copy

Behzadpur Samira, RAHMANI ALI. Challenges of Applying the Requirements of Accounting Standard of Retirement Benefit Plans. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2020;12(47 ):1-29. Available from: https://sid.ir/paper/395737/en

IEEE: Copy

Samira Behzadpur, and ALI RAHMANI, “Challenges of Applying the Requirements of Accounting Standard of Retirement Benefit Plans,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 12, no. 47 , pp. 1–29, 2020, [Online]. Available: https://sid.ir/paper/395737/en

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