Objective:Dealing with complex items in financial statements that are difficult for users to analyze, understand and explain can prevent users from making decisions and judgments.The purpose of this study is to analyze accountants' perceptions of accounting, disclosure and measure the fair value of derivatives in financial statements.

Method: The statistical population of the research was accountants who were members of the Chartered Accountants Society and the Chartered Accountants Association of Iran. The statistical sample included 395 chartered and chartered accountants and they were measured by a questionnaire consisting of four sections. In order to collect data, a questionnaire was used, and multivariate regression and one-sample t-test were used to test the research hypotheses.

Results:The results of examining the hypotheses indicate that the accounting of derivative instruments is complicated for accountants, this finding is while the related standards have detailed how to account. On the other hand, education and experience of professional records are among the influencing factors on the understanding of the complexity of derivative instruments, and the results of the research indicate that there is no positive and significant effect of gender on the understanding of the complexity of derivative instruments.

Conclusion:The findings of this study can be useful for policymakers in the field of education as well as legislators of financial institutions.