Presenting a Model for Inflation Accounting in Iran

This research is about presenting a suitable model for reporting inflation accounting in Iran. The main method of the research is to conduct interviews with experts that then in order to find the model، have been analyzed using thematic analysis. The acceptability of the model has been tested using a questionnaire. The reliability and validity of the questionnaire both have been vindicated. The results of the questionnaire are confirming of all the main aspects of the presented model. In the model، valuation basis and capilal maintenance basis are both inflation adjusted based on a general price level index. The researcher’s two proposals concerning gain on borrowing and reporting the current value of land and buildings، bothhave been confirmed too.