Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 24 4 2018 02 20 Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement 573 596 65137 10.22059/acctgrev.2018.245353.1007745 FA GHOLAMREZA KARAMI Associate Prof. in Accounting, Faculty of Management, Tehran University, Tehran, Iran Salman Beik Boshrouyeh Ph.D. Candidate in Accounting, Faculty of Management, University of Tehran, Tehran, Iran Journal Article 2017 11 07 Market supervisors’ movement towards international accounting standards can highlight the role of fair values ​​in the financial reporting of Iranian companies. Past experience has shown that although fair values ​​have become more sophisticated by complying with international accounting standards, standard adoption has been delayed due to the lack of necessary infrastructure. In this regard, 17 experts from different field's securities and stock market organization, audit organization, official accountants community, experts in the field of justice, corporate executives and tax professionals were interviewed. Conditions, strategies, context, intervening conditions and implications about adopting a fair value system are presented through the grounded theory research method and with an emphasis on measurement. This paper helps to turn attentions to valuation area in the country, and to develop valuation standards for independent assessor which promotes fair value measurement.   Market supervisors’ movement towards international accounting standards can highlight the role of fair values ​​in the financial reporting of Iranian companies. Past experience has shown that although fair values ​​have become more sophisticated by complying with international accounting standards, standard adoption has been delayed due to the lack of necessary infrastructure. In this regard, 17 experts from different field's securities and stock market organization, audit organization, official accountants community, experts in the field of justice, corporate executives and tax professionals were interviewed. Conditions, strategies, context, intervening conditions and implications about adopting a fair value system are presented through the grounded theory research method and with an emphasis on measurement. This paper helps to turn attentions to valuation area in the country, and to develop valuation standards for independent assessor which promotes fair value measurement.   https://acctgrev.ut.ac.ir/article_65137_9cc0f11527c110d202a8e338c1dbd9f7.pdf