تدوین مدل پیاده‎سازی نظام ارزش‎های منصفانه در ایران با تأکید بر اندازه‎گیری

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 دانشیار حسابداری، دانشکدۀ مدیریت دانشگاه تهران، تهران، ایران

2 دانشجوی دکتری حسابداری، دانشکدۀ مدیریت دانشگاه تهران، تهران، ایران

چکیده

حرکت نهادهای ناظر بازار به سمت استانداردهای حسابداری بین‎المللی، نقش ارزش‎های منصفانه را در گزارشگری مالی شرکت‎های ایرانی پررنگ‎تر خواهد کرد. تجربۀ به‎کارگیری استاندارد حسابداری سرمایه­گذاری­ها در ایران نشان داده است هر زمان که ارزش‎های منصفانه به‎واسطۀ تطابق با استانداردهای حسابداری بین‎المللی پررنگ‎تر شده، پیاده‎سازی استاندارد به‎دلیل فراهم‎نبودن زیرساخت‎های لازم با تعویق مواجه شده است. در همین رابطه با 17 نفر از خبرگان حوزه‎های مختلف (سازمان بورس و اوراق بهادار، سازمان حسابرسی، جامعۀ حسابداران رسمی، کارشناسان رسمی دادگستری و مدیران ارشد شرکت‎ها و متخصصان مالیاتی) مصاحبه به عمل آمد و با استفاده از روش تحقیق تئوری داده‎بنیاد، مدلی شامل شرایط علی، راهبردها، شرایط بستر، شرایط مداخله‎گر و پیامدها در خصوص پیاده‎سازی ارزش منصفانه با تأکید بر بخش اندازه‎گیری در ایران ارائه شد. توجه و توسعۀ حوزۀ ارزشیابی و ارزشگذاری در داخل کشور و ایجاد استانداردهای ارزشیابی برای ارزشیابان مستقل، از دستاوردهای مهم این تحقیق است که به ارتقای اندازه‎گیری ارزش‎های منصفانه کمک می‎کند.

کلیدواژه‌ها


عنوان مقاله [English]

Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement

نویسندگان [English]

  • GHOLAMREZA KARAMI 1
  • Salman Beik Boshrouyeh 2
1 Associate Prof. in Accounting, Faculty of Management, Tehran University, Tehran, Iran
2 Ph.D. Candidate in Accounting, Faculty of Management, University of Tehran, Tehran, Iran
چکیده [English]

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.
 

کلیدواژه‌ها [English]

  • Fair value
  • Grounded theory
  • Infrastructure
  • Measurement
  • Valuation

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