Replacing IFRS instead of Iranian accounting standard مقاله

Accounting standards, are rules governing how to do accounting work, and specify what information must be provided in financial reporting. The main objective of this study was to compare the stronger accounting standards against weaker accounting standards which in this study, we compare accounting standards of Iran and international standard in terms of Rents. The population of the research is institutions member of accounting community; that to collect theoretical principles of the study, library methods and to collect statistical information, questionnaires were used. Cronbach's alpha coefficient was used for validity and reliability of questionnaire, and to analyse the data, Student's t-test, Kolmogorov - Smirnov test and Friedman test was used. SPSS21software was used to analysis. Time limit of this research involves the second half of 2016. The population of the investigation includes audit firms of Certified Public Accountants community. Findings from analysis of statistical data are at 95% reliability level, which reject us hypothesizes based on non-reliability, unsuitability and lack of understanding. We conclude that Iran's accounting standards relative to international standards from the perspective of professional judgment of auditors to determine the rent type, in terms of degree of reliability, intelligibility, functionality is more appropriate.

We conclude that Iran's accounting standards relative to international standards from the perspective of professional judgment of auditors to determine the rent type, interms of degree of reliability, intelligibility, functionality is more appropriate. Leuz and Verrecchia [13] tested the quality of financial reporting for Ger- man companies who made use of International Accounting Standards or national standards in Germa- ny. 1 The Results of the First Hypothesis Test The first hypothesis: In classification of leases, in terms of professional judgment of the auditors, Iran accounting standard has greater reliability relative to the international standard. 2 The Results of the Second Hypothesis Test The second hypothesis: In classification of lease in terms of professional judgment of the auditors, Iran accounting standard has greater intelligibility relative to the international standard. 3 The Third Hypothesis Test Results The third hypothesis: In classification of leases, in terms of professional judgment of the auditors, Iran accounting standard has greater suitability relative to the international standard. In classification of rents, in terms of professional judgment of the auditors, Iran accounting stand- ard has greater reliability relative to the international standard. In classification of rents, in terms of professional judgment of the auditors, Iran accounting stand- ard has greater reliability relative to the international standard. 2. In Classification of rents, in terms of professional judgment of the auditors, Iran accounting stand- ard has greater intelligibility relative to the international standard. 2. In Classification of rents, in terms of professional judgment of the auditors, Iran accounting stand- ard has greater intelligibility relative to the international standard.