Designing a Model for the Implementation of International Financial Reporting Standards No. (17)

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Eskafi Asl Mahdi; HEYDARPOUR FARZANEH

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Journal: The Financial Accounting and Auditing Researches Year:2021 | Volume:13 | Issue:49 Page(s): 233-257

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Title

Designing a Model for the Implementation of International Financial Reporting Standards No. (17)

Author(s)

Eskafi Asl Mahdi | HEYDARPOUR FARZANEH | Issue Writer Certificate

Keywords

International Financial Reporting StandardsQ1

Data GovernanceQ1

Insurance IndustryQ1

Grounded theoryQ1

Abstract

Widespread adoption of International Financial Reporting Standards in the Insurance Industry is one of the most important developments in the history of accounting. The main purpose of this study is to identify the general and specific challenges facing the Insurance Industry in the implementation of International Financial Reporting Standard No. 17 and to provide an appropriate model for the implementation of International Financial Reporting Standard No. 17. The data were collected based on interviews with Insurance Industry experts at various levels. Therefore, this research is grounded in terms of applied purpose, qualitative in terms of nature and grounded in terms of strategy. The statistical population of the study is experts in the Insurance Industry who have sufficient experience in the field of financial reporting. The statistical sample is based on purposive sampling method. The results show that categories such as competitive / monopoly market; Central insurance policies; Price elasticity in the Insurance Industry; Adaptation of current laws to market needs; Pioneering the rules; Supervision of the Insurance Industry; Sanctions; international relations; Models and defaults and input settings; Investment policy in the Insurance Industry; Quality, etc., play an important role in the implementation of International Financial Reporting Standards No. (17) in the Insurance Industry.

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APA: Copy

Eskafi Asl, Mahdi, & HEYDARPOUR, FARZANEH. (2021). Designing a Model for the Implementation of International Financial Reporting Standards No. (17). THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(49 ), 233-257. SID. https://sid.ir/paper/409332/en

Vancouver: Copy

Eskafi Asl Mahdi, HEYDARPOUR FARZANEH. Designing a Model for the Implementation of International Financial Reporting Standards No. (17). THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;13(49 ):233-257. Available from: https://sid.ir/paper/409332/en

IEEE: Copy

Mahdi Eskafi Asl, and FARZANEH HEYDARPOUR, “Designing a Model for the Implementation of International Financial Reporting Standards No. (17),” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 49 , pp. 233–257, 2021, [Online]. Available: https://sid.ir/paper/409332/en

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