International Financial Reporting Standards (IFRS) and Quality of Financial Reporting

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RAHMANI ALI; VALIZADEH LARIJANI AZAM; Mirzaei Beirami Raheleh

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Journal Paper

Paper Information

Journal: Financial Accounting Research Year:2021 | Volume:12 | Issue:4 (46) Page(s): 59-78

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Information Journal Paper

Title

International Financial Reporting Standards (IFRS) and Quality of Financial Reporting

Author(s)

RAHMANI ALI | VALIZADEH LARIJANI AZAM | Mirzaei Beirami Raheleh | Issue Writer Certificate

Keywords

International Financial Reporting Standards

Financial Reporting Quality

Quality Characteristics of Information

identifying and measuring transactions

Abstract

The growth of international trade and capital flow and the growing economic cohesion over the past three decades has led to the harmonization of accounting standards among countries. With the adoption of International Financial Reporting Standards (IFRS) in many countries of the world, and the announcement by the IranianSecurities and Exchange Organization of the requirement to impose standards for a group of companies under the supervision of that organization, the main objective of this study is to examine the impact of the implementation of International Financial Reporting Standards on quality Financial reporting in Iran. To this end the effect of applying IFRS on thequalityof identifying and measuring transactions, the quality of identifying and measuring assets and liabilities, the quality of presentation and disclosure of financial statements, and the qualitative characteristics of financial information, is investigated. A survey approach is used to conduct research. The statistical population of this research includes academic and professional experts. Number of questionnaires is sent to the respondents and 117are collected. According to the results of one sample T-test, the implementationof the International Financial Reporting Standards improves the process of identifying and measuring transactions, assets and liabilities, increasing the quality of presentation and disclosure of financial statement components, and the overall quality of financial reporting.

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APA: Copy

RAHMANI, ALI, VALIZADEH LARIJANI, AZAM, & Mirzaei Beirami, Raheleh. (2021). International Financial Reporting Standards (IFRS) and Quality of Financial Reporting. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 12(4 (46) ), 59-78. SID. https://sid.ir/paper/1062659/en

Vancouver: Copy

RAHMANI ALI, VALIZADEH LARIJANI AZAM, Mirzaei Beirami Raheleh. International Financial Reporting Standards (IFRS) and Quality of Financial Reporting. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2021;12(4 (46) ):59-78. Available from: https://sid.ir/paper/1062659/en

IEEE: Copy

ALI RAHMANI, AZAM VALIZADEH LARIJANI, and Raheleh Mirzaei Beirami, “International Financial Reporting Standards (IFRS) and Quality of Financial Reporting,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 12, no. 4 (46) , pp. 59–78, 2021, [Online]. Available: https://sid.ir/paper/1062659/en

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