فهرست نشریات علمی دسترسی آزاد ایران

The main purpose of this research is to review the international financial reporting standards and its effect on the quality of presentation of financial accounting statements. In fact, this standard is a set of accounting standards compiled by the International Accounting Standards Board (IASB) and the purpose of these standards is to prepare the statements of financial companies in the form of a global standard. In this regard, in the present study, the impact of this standard on the quality of financial statements is investigated. The established standards include common rules and procedures that provide transparency, unification of financial statements presented, comprehensibility and reliability of financial statements worldwide. In fact, these standards specify how companies should maintain and report their accounts. The statistical population of the research includes 96 financial managers in 2023 who are responsible for preparing financial statements, whose opinions about the impact of adopting the IFRS standard have been collected in the form of a questionnaire. In order to analyze the collected data, structural equation modeling and path analysis using PLS software were used. The current research is descriptive - analytical and data collection was done through library studies and questionnaires. The variables of the research are: relevance, transparency, comprehensibility, reliability and comparability of the presented financial statements. Finally, according to the investigations, the research results indicate that there is a positive and significant relationship between the presentation of financial statements in a common format with its relevance, transparency, reliability, comparability and comprehensibility.