A comparative study of the road map for the adoption and application of international financial reporting standards and a meta-analysis of economic, social and political effects and consequences

سیدمصطفی حسن زاده دیوا ¹ ( حسابداری، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی، تهران، ایران )
Ghasem Blue ² ( Department of Accounting, Allameh Tabatabai University, Tehran, Iran. )
Mohammad Marfou ³ ( Assistant professor, Department of Accounting, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran. )

Submited date : 2024-04-17 Accepted date : 2024-06-16

Keywords: International financial reporting standards, Meta-analysis, Globalization, road map,

Abstract :

Accounting is a social phenomenon and issue that is affected by its surrounding environment and expands in different ways, therefore the development and evolution of accounting personality and social needs and preferences must move in line and simultaneously. The drastic social changes in the last two decades prove that the character of accounting needs to be changed, accountants should put aside the limited views of the past and have a new look in the field of paying attention to users and beneficiaries and their new needs. It has been claimed for a long time that the accounting information contained in financial records is one of the most important sources of information for investors and other capital market participants. It is necessary that this information is relevant, reliable and transparent so that they can use it in making appropriate decisions. The experiences of other countries as well as numerous researches acknowledge that the use of international financial reporting standards improves the transparencyof financial reporting. Considering the non-implementation of internationalfinancial reporting standards in Iran, despite the requirement from the stock exchange organization and auditing organization, this research is a road mapfor the adoption of international financial reporting standardsofcountries that are successful in this matter, as well as theeconomic, social andpolitical effectsand consequences of It has reviewed the application of these standards to provide guidance to the auditing organization, the stock exchangeorganization and other legislative bodies in the field of international financial reportingstandards in order toachieve the realization ofthe implementation of these standards.

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