نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، دانشگاه آزاد اسلامی واحد تهران مرکزی ، تهران ،ایران
2 دانشگاه آزاد اسلامی، واحد تهران مرکزی، تهران ،ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The preparation of financial statements of banks according to International Financial Reporting Standards has been binding and Applied to banks since the beginning of 2016, but before that, no measure was taken for reduce systematic risk, also, lack of the data and information and Appropriate software and rating agencies have been Another problem for banks to implement international financial reporting standards, and concurrence of this issue with the main problem of banks, the unrestrained growth of bad debts, have made the banks in a very uncertain conditions. According to most experts, in order to reduce the bad debts, necessary actions should be taken to implement the expected Credit model in International Financial Reporting Standards No. 9, in line with this, This study investigates the International Financial Reporting Standards (IFRS), with emphasis on Expected Credit losses Model (ECL) in Iranian Banks. Accordingly, the required information was gathered mainly through library studies and opinion of the experts through a fuzzy Delphi method and, in essential cases, by interviewing. In the current research, the main objective is to evaluating the current status that is International Accounting Standards (IAS39) and to Achievement to an appropriate model (expected loss model) for accounting and financial reporting of Iranian banks. Based on the findings of this study, the key factors of an appropriate accounting and financial reporting model for the facilitie (expected loss model) has been Explain and proposed.
کلیدواژهها [English]
. پورزمانی، زهرا و بنائی ، مریم .(1396). تأثیر عوامل فرهنگی بر اجرای استانداردهای بینالمللی گزارشگری مالی، مجله پژوهش های تجربی حسابداری دانشگاه الزهرا ، سال ششم ، شماره 4 ( پیاپی24) ، ص ص 202-177.
6.صالح نژاد ، سید حسن. (1376). هماهنگ سازی استانداردهای حسابداری، فصلنامه بررسی های حسابداری ، سال پنجم ، شماره های 18 و 19
8.مهرانی ، ساسان و امین ناظمی. ) 1386 .( بررسی هماهنگ سازی حسابداری در سطح بین المللی با استفاده از دیدگاه های دیالکتیک هگل هم ریختگی و دانش - قدرت فوکو ، نشریه حسابدار، سال بیست و دوم ، شماره 187