List of Articles IFRS

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  1 - The optimal choice of futures scenarios auditing profession with grounded theory approach
  امیرحسین بهرامیان Bizhan Abedini Mohammad Hossein Ranjbar Faegh Ahmadi
  10.30495/jmfr.2023.52092.2133
  The future of “auditing” like any other phenomena depends on a range of variables: conditions such as forthcoming development in international trade globalization understanding needs of auditors and stakeholders for modern financial services and consulting a More

  The future of “auditing” like any other phenomena depends on a range of variables: conditions such as forthcoming development in international trade globalization understanding needs of auditors and stakeholders for modern financial services and consulting as well as developments in information technology, could all have their own effects. Methodology:This research lies in the application research category seeking to show practical problems in “auditing”. Sample is comprised of 16 experts and professional auditors. In the absence of a previous model for such research, factors affecting the further of auditing were considered.Technically, grounded theory and analytic network process (ANP) have been untiled. To achieve this objection, a primary model was developed; ultimately using partial least square regression, an optimum model was evolved.Findings:For the first time as adomestic research, endeavor was made to grade sixty six relatively more important factors out of one hundred and one variables affecting future of auditing through a systematic review of the relevant elements.Based on the results found, social status, infective training and educational courses and government intervention in setting financial reporting regulations, have highest effects on auditing.Furthermore, based on the scenario-making for the optimum model, a model which utilized IFRS requirements and business cycles as a modifying element was found to be more effective as compared to the model using such factors as explanatory or intermediaries in the model. Manuscript profile
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  2 - IFRS or IFRS-Based Domestic Standards: Implications for China’s Future Accounting System
  Muhammad Umar Draz
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• Open Access Article
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  3 - 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.
  samaneh zarerafi Gholamhasan Taghi Nataj Malekshah Azita Jahanshad Farzaneh heidarpoor
  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 More

  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. Manuscript profile
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  4 - Replacing IFRS instead of Iranian accounting standard
  Seyyed Mohammad Ali Mirmasoumi Roya Darabi
  10.22034/amfa.2017.531317
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