جستجوی مقالات مرتبط با کلیدواژه « ارزش منصفانه » در نشریات گروه « اقتصاد »

Changing the measurement basis from historical to fair value is one of the most important developments in IFRS. The wide dimensions of fair value measurement in the banking industry, requires carefull examination of the obstacles and effects of using this basis before implementation. in addition to the characteristics of the macroeconomic environment, the different banking business framework and structural problems of the banking system; the requirements of riba-free banking law, creates more challenges to comply with fair value measurement requirements in IFRS . the aim of this study is identifying barriers to applying the fair value basis in the Iranian banking industry.after systematic review and interviews, a questionnaire was designed to extract the views of experts and financial reporting staff of banks, about challenges ahead. In this regard, the data obtained from 106 questionnaires were analyzed using fuzzy analysis and TOPSIS ranking. The results indicate that weakness in the executive mechanisms, infrastructure and information systems, the quality of corporate governance and the incompatibility of Iranian banking business with market-oriented economic logic (paradigm governing IFRS) are the most important challenges in applying fair value in the iranian banking industry.

The implementation of (IFRS13) has been mandatory since January 2013. Therefore, in the professional community, the need for scientific valuation techniques is fully realized. Techniques for whose calculation, transparent information such as rate of return, determination of types of risks and the degree of risks and conditions of financial stability are needed. The purpose of this study is to identify the key factors in measuring fair value and financial stability of Iranian non-governmental banks (non-state owned). To achieve this, data was collected through library study and meta-synthesis qualitative analysis. The categories for developing a model of fair value and financial stability in non-governmental banks in Iran were identified and the reliability of the meta-synthesis was assessed. Finally, they were ranked using SWARA method. Furthermore, paired t-test(dependent), the most widely used of which is gap analysis, were used to measure the distance between the current situation and the desired situation. Finally, with the help of ARAS technique, more comprehensive solutions were proposed in order to remove obstacles and challenges and to reduce the gap between the current situation and a more desirable situation for Iranian non-governmental banks. The findings showed that the global convergence of financial reporting is one of the most important indicators of necessity; Infrastructure and regulatory structure are the most important indicators of the interventionist; Measuring historical cost is one of the most important indicators of performance and current situation; Fair value measurement was recognized as one of the most important characteristics of messages and favorable situation in the implementation of International Financial Reporting Standard No. 13 and economic security in non-governmental banks in Iran. Also, according to the statistical sample, among the 17 non-governmental banks in Iran, the Middle East Bank is the best in terms of messages and favorable situation.

The aim of this study was to evaluate the relationship between debt structure and fair value accounting in firms listed in Tehran Stock Exchange. The method of this applied research was descriptive-correlation. The statistical population of the research consists of all companies listed in Tehran Stock Exchange market during the period from 2010 to 2015 with the number of 118 companies as systematic sampling constraints of the study. Data of research was extracted from financial reports of companies and analyzed by pooling regression models. Findings showed that increase in fair value accounting makes increase in debt maturity and this relationship is stronger in firms with high quality stock rather than others.

The existence of widespread inflation in different societies and the complexity of financial analysis methods as well as the variety of the needs of internal/external users of such analyses in combination with sensitivities of decision making authorities all together have necessitated the presentation of realistic information to be used in financial reporting processes. Reassessment of fixed assets, in its turn, is a result of such changes. The present research aims at exploring the impacts of reassessment of assets of companies on the disclosure of their real assets and their actual income taxes. This research makes use of both descriptive (correlation) and survey study methods. In addition to the data gathered from the administration of a researcher-made questionnaire, some information needed (data of 2001-2007) has been extracted from financial statements of companies running under the supervision of Industrial Development and Renovation Organization of Iran (IDRO) and Iranian Mines and Mining Industries Development and Renovation Organization (IMIDRO). Research findings indicate that there is a strong effective relationship between reassessment of assets and the disclosure of companies’ real assets. On the other hand, reassessment of assets has affected the income taxes of the companies in question though in a one-way manner.