Identifying educational needs of Iranian Certified Public Accountants towards the Implementing of International Financial Reporting Standards

The purpose of current study is to identify the educational needs of Iranian certified public accountants' towards the implementation of international financial reporting standards and examining of different educational needs of them according to personal characteristics. . For this purpose two questions were designed and 253 questionnaires were collected.in order to analyze responses we used descriptive statistics, factor analyses and Kruskal-Wallis Test. current study classify the educational needs of ICPAs to four categories according to their importance which are financial statements, conceptual framework, advanced standards and basic standards.
In all of the questions necessary needed and needed choices are ranked higher than not needed. Tax accounting, consolidated financial statements, fair value accounting and first time adoption topics are answered mostly by the choice of necessary needed but the other topics are answered mostly by choice of needed. Educational needs of ICPAs are different according to their academic certificate and prior experience and education in applying IFRSs. The practical application of current study is to develop an efficient educational system which is targeted to special needs of subgroups of accountants in order to make them ready for adopting IFRSs.