A Pattern of Implementing Fair Value System in Iran: Focusing on Reporting and Monitoring
According to Accounting Standard No. 42 being approved by Auditing Organization (in accordance with the 2018 version of International Standard No. 13) and executive from the beginning of 2021, and the previous notices of the Securities and Exchange Organization, paying attention to fair value reporting and its monitoring by auditors or other relevant institutions is much more required. Therefore, dealing with the necessary infrastructures as well as the challenges exposed by standard setters, managers, auditors and analysts is the most important. This study focusing on fair values reporting and monitoring infrastructures and challenges provides a model using grounded theory method and interviews with 17 experts in various fields involved in implementing a fair value system. The most important findings of this research is considering valuation assumptions, equipping the auditing profession with valuation services rendering and using the legal capacity existing in the Securities Market Law.
- حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران میشود.
- پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانههای چاپی و دیجیتال را به کاربر نمیدهد.