چکیده:
How to move from national accounting standards to international financial reporting standards has been a challenging issue for countries or institutions that adopt these standards around the world. The purpose of this paper is to identify IFRS requirements for implementation in Iranian banking industry as well as the factors influencing the transition from national accounting standards to International Financial Reporting Standards (IFRS). After conducting "systematic review", a questionnaire with 20 questions was designed and sent to four groups of "banks", "bank auditors", "supervisory institutions" and "academic experts and researchers" in order to collect the opinions of experts and financial reporting staff of banks. rate of return is 90% and data were analyzed using fuzzy logic. The findings show that the complex requirements of IFRS for implementation in Iranian banking industry are the measurement of expected credit losses, measurement of fair value, and measurement and disclosure of risks. Implementing these requirements without proper and purposeful planning is not desirable and requires the provision of the necessary infrastructure. Effective and efficient oversight of the supervisory authority, development of appropriate guidelines, formation of steering committees and coordinators of IFRS implementation, schedule of IFRS implementation requirements, establishment of a super-coordinating structure consisting of supervisors and trustees, reform of tax laws and regulations, corporate governance and Holding training and orientation courses is one of the most important actions that should be considered by respondents in planning the transition period.
خلاصه ماشینی:
Standard Requirements and Influential Factors in the Transition to IFRS in the Iranian Banking Industry Samineh Feyzollah * Hamid Haghighat † Received Date: 2021/08/14 Acceptance Date: 2021/03/05 Abstract The transition from national accounting standards to International Financial Reporting Standards (IFRS) has been a challenging issue for countries or institutions adopting these standards worldwide.
The objective of this research is to identify the IFRS standard requirements for implementation in the Iranian banking industry, as well as the factors influencing the management of the transition from national accounting standards to International Financial Reporting Standards (IFRS).
Effective and efficient supervision by regulatory authorities, formulation of appropriate guidelines, establishment of governance and coordination committees for IFRS implementation, a scheduled program for IFRS implementation requirements, creation of a coordinated supra-institutional structure consisting of regulatory and responsible bodies, reform of financial laws and regulations, reform of the corporate governance system, and holding training and orientation courses are the most important measures that, according to respondents, should be considered in planning the transition period.
1, 2017; International Organizations, 2008; - Formulating guidelines and manuals for applying standards to ensure uniform and consistent procedures at the banking level regarding the method of assessing credit quality of facilities and measuring ECL (including considering types of variables and macroeconomic scenarios); Maradona and others, 2018; - Formulating guidelines for compliance methods, information management, application of valuation techniques, and similar ones (scenario generation processes, input information criteria, and valuation model selection); and Wiewer, 2014; - Providing guidelines regarding the treatment of first-day fair value accounting gains and losses resulting from fair value implementation.
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