Abstract
Purpose: The adoption of fair value measurement has become an important issue in financial reporting,. The aim of this research is to identify and develop an appropriate strategy for implementing fair value measurement using a combined SWOT, BWM and TOPSIS approach.
Method: The research method, considering the overall objective and nature of the research, is a mixed approach based on the interpretive paradigm. Based on the objective, the present study is classified as a developmental and applied research and from the perspective of the data collection method, it is classified as a survey and exploratory research. In this study, the operation research approach has been used; therefore, the population under study is experts and the sample size is 34 people, the purposive sampling method and the time domain are 1403. To collect research data, the systematic review method of documentary studies and the fuzzy Delphi questionnaire have been used to identify the indicators of SWOT factors and finally the BWM and TOPSIS methods have been used to prioritize strategies.
Results: 47 indicators were identified for SWOT and the results show that based on the BWM and TOPSOS techniques, the WT group strategies, i.e. defensive strategies, were selected as the appropriate strategy.
Conclusion and Contribution: The results show that the existence of operational guidelines regarding markets, market participants, how to exercise professional judgment and document it, human capital training, and the creation of valuation databases) are binding constraints and addressing them is a prerequisite for implementing valid fair value measurements
Main Subjects
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