تدوین چارچوب قضاوت حرفه‌ای در راستای پیاده‌سازی استاندارد ارزش منصفانه

References

Accounting Standard 42. (2019). Audit Organization, approved in 2019, effective from 01/01/2014. https://www.iica.ir/files/1400/7/dr-ghabool.pdf (in Persian)

Chinese Accounting Reform (June 2010). The Institute of Chartered Accountants of Scotland.

Damodaran, A. (2010). The Little Book of Valuation. How to Value a Company, Pick a Stock, and Profit. John Wiley & Sons, Inc.

Deloitte, (2017). Spotlight on key judgements and estimates. Published on: May, 2017.

Ghio, A., Filip, A. & Jeny, A. (2018). Fair value disclosures and fair value hierarchy: Literature review on the implementation of IFRS 13 and SFAS 157. DOI: 10.13140/RG.2.2.11458.43208.

Golmohammadi, M. (2017). Developing an operational framework for applying fair values in financial reporting in Iran. Ph.D. Dissertation, Al-Zahra University. (in Persian)

Golmohammadi, M., & Rahmani, A. (2017). Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements. Accounting and Auditing Review, 25(3), 387-414.  (in Persian)

Habibi, A., Izadyar, S. & Sarafarazi, A. (2014). Fuzzy Multi-Criteria Decision Making. (First Edition). Tehran: Katibeh Gil. (in Persian)

Hajikermani, S., Moeinadin, M. & Heirany, F. (2018). Fair Value in Financial Reporting And Improvement of Accounting Information Value Relevance. Empirical Research in Accounting, 7(4), 53-72. doi: 10.22051/jera.2017.10363.1307 (in Persian)

Heidhues, E. & Patel, C. (2019). IFRS and exercise of accountants’ professional judgments: Insights and concerns. Macquarie University.

Hejazi, R. & Meyhami, S. (2017). Survey adoption of fair value accounting standards and its impact on accounting profit. Empirical Research in Accounting, 7(2), 127-150. doi: 10.22051/jera.2017.8925.1184  (in Persian)

ICAS (2012, 2016). A Professional Judgement Framework for Financial Reporting. August 2016.

Karmi, Gh., Bek Beshrouye, S. (2018). Compilation of the implementation model of the fair values system in Iran with an emphasis on measurement. Accounting and auditing reviews, 24(4), 573-596. (in Persian)

Moradi, M., Jafari Daredor, M. & Hosseinzadeh, S. (2019). Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran. Accounting and Auditing Review, 26(3), 456-481. doi: 10.22059/acctgrev.2019.288901.1008269 (in Persian)

PCAOB (2012). Staff Audit Practice Alert NO. 10. Maintaining And Applying Professiional Skepticism In Audits, December 4, (2012). Public Companies Accounting Oversight Board (PCAOB).Pozen, R. (2007). Discussion paper for consideration by the SEC advisory committee on improvements to financial reporting. Draft dated, 7(31), 07.

PWC. (2019). In depth A look at current financial reporting issues. IFRS 13 disclosure requirements – Questions and answers. Inform.pwc.com.

Salehabadi, R. & Mehrani, K. (2022). Fair value: Criticisms and challenges from Critical Accounting Perspective. Accounting and Auditing Review, 29(2), 359-403. doi: 10.22059/acctgrev.2022.335790.1008634 (in Persian)

SFAS 157 Fair Value Measurements (2006). Portions of FASB Statement No. 157, Fair Value Measurements, copyright 2006 by the Financial Accounting Standards Board, 401 Merrit 7, Norwalk, Connecticut 06856, USA.

Soleimani Amiri, Gh. & Mahmoudkhani, M. (2017). Iranian Auditors Perspectives about Auditing of Fair Value Estimates. Accounting and Auditing reviews, 26(2), 255-278.
(in Persian)

Zyla, M. L. (2020). Fair value measurement: Practical guidance and implementation. John Wiley & Sons.