Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement

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KARAMI GHOLAMREZA; Beik Boshrouyeh Salman

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2018 | Volume:24 | Issue:4 Page(s): 573-596

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Information Journal Paper

Title

Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement

Author(s)

KARAMI GHOLAMREZA | Beik Boshrouyeh Salman | Issue Writer Certificate

Keywords

Fair ValueQ1

grounded theoryQ1

InfrastructureQ2

MeasurementQ1

ValuationQ1

Abstract

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.

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APA: Copy

KARAMI, GHOLAMREZA, & Beik Boshrouyeh, Salman. (2018). Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 24(4 ), 573-596. SID. https://sid.ir/paper/8135/en

Vancouver: Copy

KARAMI GHOLAMREZA, Beik Boshrouyeh Salman. Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2018;24(4 ):573-596. Available from: https://sid.ir/paper/8135/en

IEEE: Copy

GHOLAMREZA KARAMI, and Salman Beik Boshrouyeh, “Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 24, no. 4 , pp. 573–596, 2018, [Online]. Available: https://sid.ir/paper/8135/en

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