Identify and rank the challenges of (determining) fair value measurement in the implementation of International Financial Reporting Standard No. 13 (IFRS13) in Iranian non-governmental banks using Meta-synthesis qualitative analysis and SWARA method and provide a solution using the ARAS technique.

Subject Areas : Journal of Investment Knowledge

samaneh zarerafi ¹ ( Department of Accounting, Faculty of Economics and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran. )
Gholamhasan Taghi Nataj Malekshah ² ( Department of Accounting, Imam Hossein University, Tehran, Iran. )
Azita Jahanshad ³ ( Department of Accounting, Faculty of Economics and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran )
Farzaneh heidarpoor ⁴ ( Department of Accounting, Faculty of Economics and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran. )

Received: 2021-03-08 Accepted : 2021-05-08 Published : 2024-12-21

Keywords: credit risk of all resources in the economy, International Financial Reporting Standard No. 13 (IFRS13), Measuring (determining) fair value, Meta-synthesis qualitative analysis method, Swara method and Aras technique,

Abstract :

The purpose of this study is to identify and rank the challenges of (determining)fair value measurement in the implementation of International Financial Reporting Standard No.13(IFRS13) of Iranian non-governmental banks. This approach can provide intelligent cooperation and effective communication with international markets and provide more useful information on reliability and reliability. Future cash flows help investors(improve forecasts)and provide useful tools in determining risk and asset prices and securities,as well as identifying devaluation before it occurs (hedging) and identifying early credit losses, reducing the volume of non-current receivables of banks,and raising public confidence. Through library study and Meta-synthesis qualitative analysis were collected and for evaluation of Meta-synthesis reliability, a selected document was provided to the experts. After evaluation, the Holst coefficient was calculated to be 0.845.(SWARA)Obstacles and Challenges were identified and ranked.With the help of ARAS technique,better solutions were proposed to remove the obstacles and challengesThey show infrastructure indicators and regulatory structure (requirements),credit risk rating, investment risk awareness and risk return analysis,proper allocation of foreign exchange resources by banks to banks,proper allocation of credit by banks based on customer ratings and reduction of overdue receivables.(IFRS13)and indicators of development platforms,upgrading the level of control activities,creating and using rating agencies in creating accurate trocar models (progress in the field of accreditation),effective risk management and effective internal control systems,promoting risk modeling, the need to pay attention to auditing knowledge,They were also identified as solutions to deal with obstacles and challenges.

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