Presenting a Model for Measurement of Intangible Assets in Iran

With regards to the adaption and implementation of IFRS in Iran on one hand, and the importance of intangible assets in Iran’s economy on the other hand, this article induces a model for measurement of intangible assets in Iran. In common with standard- setting bodies, such as the International Accounting Standards Board (IASB), this article is based on a social construction, and as a result, it is constructed from a process of consultation. However, unlike the standard setters’ regulatory process, the analysis here, is structured using a grounded theory approach. This article has been saturated with conducting in- depth and unstructured interviews with 15 experts by using snowball method. The result shows that the central category in the intangible assets measurement model is “Decision Usefulness” and the casual conditions of this model are “Level of Aggregation”, “Condition of Free Riding”, “Capable of Being Measured”, and “Target of Valuation”. The action/ interaction strategy here is using mixed measurement approaches which is in line with the current policies of IFRS.