Is the accounting profession prepared to accept International Financial Reporting Standards (IFRS)?
Abstract:
Answering the question of whether the accounting profession in Iran is prepared to accept International Financial Reporting Standards? It should be said that the success of IFRS in the field of balancing financial accounting still requires further approval. In order to use IFRS, an appropriate set of qualified and qualified accountants and auditors is required. But in Iran there are relatively few managers whose members have received their degree with extensive studies of the best universities. The bookkeeping profession has expressed concern about the ability of Iranian accountants to IFRS over the general level. Iranian universities do not provide IFRS-related training courses and IFRS training is very different among these educational institutions. As a result, the recruitment of skilled workers can be difficult for companies, because we face a shortage of IFRS specialists. In order to overcome this problem, the technical dimensions, as well as the reasoning and accounting models behind IFRS, should be fully integrated into the curriculum of the universities of Iran. Regarding whether accounting standards developed from advanced industrial countries are appropriate if the indigenous concerns are not considered appropriate for developing countries such as Iran. There are contradictory findings in previous studies on the impact of IFRS acceptance on the accounting profession. Regarding acceptance of IFRS in Iran, it can be said that, despite the permission of companies since the beginning of 1392 to provide financial statements in accordance with international standards, there has been little encouragement from the companies for this issue. It seems that in the context of reporting to IFRS, there should be several meetings with the presence of the Securities and Exchange Organization, the Audit Organization, the Iranian Society of Accountants, and the companies of the IRS, with the presentation of the plan and strategy clearly and accurately identifies the transition period, this action has been scored.
Article Type:
Research/Original Article
Language:
Persian
Published:
Accounting & Auditing Studies, Volume:7 Issue: 25, 2018
Page:
99
magiran.com/p1837050  
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