Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks

ZareRafi, Samaneh; Taghi Nataj Malekshah, Gholamhasan; Jahanshad, Azita; Heidarpoor, Farzaneh

doi:10.22034/iaas.2022.149713

Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks

Document Type : Original Article

Authors

Samaneh ZareRafi ¹

Gholamhasan Taghi Nataj Malekshah ²

Azita Jahanshad ³

Farzaneh Heidarpoor ³

¹ PhD in Accounting, Department of Accounting, Faculty of Economics and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran

² * Corresponding Author, Department of Accounting, Imam Hossein University, Tehran, Iran.

³ Associate Professor, Department of Accounting, Faculty of Economics and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran

10.22034/iaas.2022.149713

Abstract

Objective: In this study, while identifying and ranking the necessities and the current situation, obstacles and challenges (determining) fair value measurement in the implementation of International Financial Reporting Standard No. 13 (IFRS13) in Iranian non-governmental banks were identified and ranked as well as the distance between the current situation (perceptions, performance). The desired situation (expectations, importance) was assessed and better solutions were proposed to remove obstacles and challenges and reduce the gap between the current situation and the desired situation in non-governmental banks in Iran. Method: In this study, the necessary information was collected mainly through library study and meta-synthesis qualitative analysis. The categories of developing a fair value model in Iranian non-governmental banks were identified and a selected document was provided to the experts to evaluate the reliability of the meta-synthesis. After evaluation, the Holst coefficient was 0.845. Finally, using the SWARA method, it was ranked. Also, after consulting experts, using version 26 of SPSS software and paired t-test (dependent), the most widely used of which is gap analysis, was used to measure the distance between the current situation and the desired situation.(ARAS), better solutions were proposed to remove obstacles and challenges and reduce the gap between the current situation and the desired situation of Iranian non-governmental banks.

Keywords

International Financial Reporting Standard No. 13 (IFRS13)

Measuring (Determining) Fair Value

Meta-Synthesis Qualitative Analysis Method

Swara Method

Aras Technique