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Implementation of International Financial Reporting Standards (IFRS) in the Accounting Curriculum in Iran

    Authors

    1 Assistant Professor, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran.

    2 Professor, Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran.

    3 MSc of Accounting, Faculty of Social Science and Economics, Alzahra University,Tehran,Iran

,

Document Type : Research Paper

Abstract

Purpose: In this study the knowledge of accounting students in IFRS , The necessity of gaining recognition , strategies, teaching methods of IFRS & amount of equipment of education system for teaching IFRS in Iran has been investigated.
Method: The applied research is a descriptive survey in terms of data collection.
The statistical population is graduate students of accounting in the country's universities. The Data were gatherd from 179 questionaries in year 2019.
Results: Most accounting students are familiar with IFRS. The majority of respondents believe that these standards should be made compulsory in the university curriculum.
Most of the students are more willing to learn IFRS at the same time with national standards, as well as holding workshops with real problems. Most respondents consider the country's education system unprepared to teach these standards.
Conclusion: Universities are not yet ready to include IFRS in the student curriculum. To use IFRS successfully education system must pay attention to the lack of books, appropriate resources and facilities, as well as the lack of experienced professionals teachers and knowledge.
Contribution: One of the obstacles to the implementation of IFRS in Iran is the lack of specialized manpower in this field. Therefore, in this research, the discussion of the necessity of teaching international standards and including it in the students' curriculum has been considered.

Keywords

References
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Financial Accounting Knowledge
Volume 7, Issue 4 - Serial Number 27
January 2021
Pages 1-23
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