International Financial Reporting Standards (IFRS): Benefits, Challenges and Implementation Strategies for its Implementation in Iran

The purpose of this study was to investigate the benefits, challenges and executive practices of implementing International Financial Reporting Standards in Iran. In this research, 34 experts' opinions were used based on the methods used and the research topic was used. In the qualitative section of the research, the fuzzy Delphi method was used to identify the benefits, challenges and implementation guidelines of the implementation of international financial reporting standards in Iran. In the following, the challenges and solutions were prioritized by the fuzzy diametric technique. In the solution section, the solution is to coordinate with institutions such as the Tax Affairs Organization, the Audit Organization, the Stock Exchange Organization and the Iranian Public Accountants Society, and ... In the Challenges section, the challenge of the amount and nature of government intervention in the economy; and ultimately in the benefits section, The promotion of financial reporting quality among the other benefits ranked first.