جستجوی مقالات مرتبط با کلیدواژه « استاندارد حسابداری 27 » در نشریات گروه « حسابداری »

The purpose of this study is assessing the usefulness of information resulted from applying Iranian accounting Standard of Retirement benefit plans (No.27). we use Post Implementation Review and mixed method approaches; in other words, we used questionnaires and interviews for collecting data. format of financial statements, the presentation of their components, the method of measuring obligations of pension benefits and Contributions, presenting funds deficiency and accompanying notes are useful, but measuring and disclosing of investments is not useful. Opponents criticize not specifying the quality of net asset value increases and liquidity of funds. Respondents also believe that the structure, rates and methods of actuarial calculations are not understandable; describing the basic aspects of actuarial calculations, mentioning samples, determining the format of actuarial report and its information and extensive exposure enhance understandability. In general, information of applying Standard NO.27 is useful but in order to increase the usefulness and understandability it should be modified.Contribution: Despite the importance of financial reporting of pension funds, the usefulness of their financial reporting not been thoroughly investigated, so we considered various dimensions of it.