The Impact of Adopting International Financial Reporting Standards(IFRS)On financial transparency, affirmative and predictive values

In today's world, we are witnessing increasing efforts to standardize accounting standards internationally. The main purpose of this study is to investigate the effect of acceptance of International Financial Reporting Standards on financial transparency, validation and forecasting values as indicators of accounting information quality. In this regard, the necessary information to achieve the objectives of the research has been collected from the field research method and using a questionnaire. The statistical population includes professors and professional experts, consultants, financial analysts and capital market activists as users of corporate financial statements, which was conducted in 2020. Data analysis method is factor analysis method. Also, structural equation testing was performed using SPSS and Smart-pls software and Cronbach's alpha test was used to assess the reliability of the questionnaires. According to the research findings and data extracted from 234 questionnaires, it shows that financial transparency, confirmatory and predictive values with the acceptance of IFRS in the receiving business units, increases the relevance, transparency and comparability of statements. It will be financed and will generally improve the quality of accounting information and provide better quality figures.