Presenting a Model for Inflation Accounting in Iran

Document Type : Research Paper


1 Associate Prof., Accounting Department, University of Tehran, Tehran, Iran.

2 Ph.D. Candidate of Accounting, University of Tehran, Tehran, Iran


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.


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