Authors
1
Graduate Student of Accounting, Azad University of Ferdows
2
educational assistant jahad-e-daneshgahi of South khorasan
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Document Type : Research Paper
Abstract
Objective: Along with the evolution of social relations and the commencement of economic, commercial and commercial exchanges, the harmonization of international financial reporting standards are the needs of accounting and capital markets; since investors are the main pillar Therefore, the purpose of this study is to identify and rank the problems of investors following the implementation of International Financial Reporting Standards from the perspective of professional investors and academic professors.
Method: In order to realize the research objectives, first six theoretical and potential factors were identified based on theoretical foundations. Then, the variables of these factors were extracted through the study of related texts and opinion polls and the researcher-made questionnaire with a reliability of 82% and verified structural validity The data were analyzed using a factor analysis method and distributed among the statistical sample.
Results: The result of the analysis of collected data indicates that the views of professional investors and university professors about the most important problems of investors after the implementation of IFRS are different.
Conclusion: The lack of adequate knowledge of accountants for the implementation of international financial reporting standards and the lack of proper valuation system in Iran for implementing fair value and the existence of many contradictions between direct tax laws and international financial reporting standards as three major issues Investors will follow the international community's viewpoints on the implementation of international financial reporting standards.
Contribution: This research addresses the problems of investors that use the implementation of international financial reporting standards in Iran. Then some solutions are presented in order to solve these problems.
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