نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری، گروه حسابداری، دانشگاه آزاد اسلامی واحد تهران مرکزی، تهران، ایران.
2 دانشیار، گروه حسابداری، دانشگاه آزاد اسلامی واحد تهران مرکزی، تهران، ایران.
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
economy is bank-oriented, and the largest financial transactions in the country is carried out through the banking system. Therefore, connecting the domestic economy to the international economy is important to facilitate the flow of capital into the country and reduce costs by adopting IFRS. Based on the importance, the main goal of the research is to investigate the ethical challenges caused by the implementation of IFRS related to financial instruments (IFRS7, 9, IAS32) in the banking system of Iran. The statistical population in the interview was 14 experts who specialized in the banking industry, and the acceptability of the qualitative model was measured with a questionnaire, and the statistical population for the questionnaire was 130 experts, 100 of whom completed it electronically, and the model They confirmed the presentation. In this research, a model for Iranian banks has been proposed through theme analysis. According to the results, it was found that the ethical challenges caused by the implementation of IFRS related to financial instruments, according to the experts, include the ethical risks of fair value calculation, expected credit loss calculations, and disclosure, which according to the experts and experts should first be based on Necessary measures to control moral risks associated with financial instruments should be created to enable the control and reduction of moral risks during the implementation of IFRS in the banking system. Having a suitable model before the implementation of IFRS in the banking system and the modification of upstream laws is necessary to reduce moral risks.
کلیدواژهها [English]
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