Presenting the revaluation model of asset structure through foundation data theory and metacomposition
According to the competitive conditions of the market; It is very important to react quickly and appropriately to the changes made. In such a competitive environment, the possibility of financial incapacity of companies increases, and this makes the need to make the competitive functions of companies more agile through revaluation of assets, an important and strategic issue. Revaluation of asset structure is the basis for calculating fair value, which according to accounting and financial reporting standards can lead to greater balance of financial performance of companies. This research is looking for modeling through grounded theory method. Because we are looking for a model. This research is based on the systematic method of grounded theory. In this method, after defining the research problem and reviewing previous literature, sampling is done. The data was collected through interviews with 15 experts in the field of research. The method of selecting experts was through the snowball method. In the restructuring process of companies, the financial structure of production units is reevaluated for two reasons. The first is when the company suffers a loss due to the improper calculation of the final price, and the second is when the financial structure of the units is reassessed when the inflation rate in the economy of a country is in double digits and the general price level of goods and services is constantly changing. increase and increase the inflation rate and affect the financial operations of companies.