Challenges of Applying the Requirements of Accounting Standard of Employee Retirement Benefits (NO.33)
Subject Areas :
محمدرضا عالمی
1
(
گروه حسابداری، دانشکدة علوم اجتماعی و اقتصادی، دانشگاه شهید چمران، اهواز، ایران.
)
ولی خدادادی
2
(
گروه حسابداری، دانشکدة علوم اجتماعی و اقتصادی دانشگاه شهید چمران ، اهواز، ایران.
)
سید علی واعظ
3
(
گروه حسابداری، دانشکدة علوم اجتماعی و اقتصادی، اهواز، ایران
)
علی حسین حسین زاده
4
(
گروه حسابداری، ، دانشکدة علوم اجتماعی و اقتصادی دانشگاه شهید چمران ، اهواز، ایران
)
Keywords: Keywords: Accounting Standard NO.33, Employee Retirement Benefits, Post Implementation Review (PIR), Operationally,
Abstract :
Despite the importance of identifying retirement benefit obligations and the challenges associated with them, the application of the requirements of this standard has not yet been thoroughly investigated. The purpose of this study is assessing the Challenges of applying the requirements of accounting Standard of Iranian accounting Standard of employee retirement benefits (NO.33). using mixed method of qualitative and quantitative approaches. Thus, in the first phase, In order to evaluate the level of compliance with requirements of accounting Standard by companies, financial statement information and auditor report were analyzed using the statistical method of binomial tset. In the second phase, in order to assessing the Challenges of applying the requirements of accounting Standard, questionnaires and interviews were used to obtain expert opinions.The results of the first phase of the study ndicate that the requirements of the standard have not been operational. In addition, the results of the second phase of the study ndicate that all the requirements are understandable and lead to proper representation of information and all requirements except for the requirements of Actuarial calculations are efficient. Also in all aspects examined, the requirements of standard NO.33 are not enough. As for the operational requirements of the standard results of the survey, indicate that some of the requirements have challenged the implementation of Standard 33. Such as calculating the benefits of retirement based on actuarial, Due to the lack of actuarial standards and lack of knowledge in the field of actuarial, also Calculations of the fair value of assets, Due to the Lack of markets for some assets.
یادداشتها
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