Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 22 1 2015 03 21 Presenting a Model for Inflation Accounting in Iran Presenting a Model for Inflation Accounting in Iran 105 124 53670 10.22059/acctgrev.2015.53670 FA Gholamreza Karami Associate Prof., Accounting Department, University of Tehran, Tehran, Iran. 0000-0003-3101-1549 Kamran Tajik Ph.D. Candidate of Accounting, University of Tehran, Tehran, Iran Journal Article 2014 03 15 This research is about presenting a suitable model for reporting inflation accounting in Iran. The main method of the researchis  interviews with experts. In order to find the model, thematic analysis has been used. The acceptability of the model has been tested using a questionnaire. The reliability and validity of the questionnaire both have been vindicated. The results of the questionnaire are confirming of all the main aspects of the presented model. In the model, valuation basis and capital maintenance basis are both inflation adjusted based on a general price level index. The researcher’s two proposals concerning gain on borrowing and reporting the current value of land and buildings. Both of them have been confirmed too. This research is about presenting a suitable model for reporting inflation accounting in Iran. The main method of the researchis  interviews with experts. In order to find the model, thematic analysis has been used. The acceptability of the model has been tested using a questionnaire. The reliability and validity of the questionnaire both have been vindicated. The results of the questionnaire are confirming of all the main aspects of the presented model. In the model, valuation basis and capital maintenance basis are both inflation adjusted based on a general price level index. The researcher’s two proposals concerning gain on borrowing and reporting the current value of land and buildings. Both of them have been confirmed too. https://acctgrev.ut.ac.ir/article_53670_82a9705b00315aca603b3075e8390738.pdf