بررسي ارزش هاي فرهنگي در ايران و امكان دستيابي به هدف ارايه به نحو مطلوب استانداردهاي بين المللي حسابداري

A Study of Cultural Values in Iran: A Prospective Achievement of Fair Presentation of IAS

In retrospect , two deciades has passed since the translation of the International Accounting Standards (IAS), formation of the Iranian Accounting Standard Committee (IASC) and Pronouncement of its statements of financial accounting standards that were assumed to be in compliance with the IAS. Regardless of the pros and cons given on worldwide harmonization and adherence to the IAS, the goal of this article is to evaluate the possibility of "fair presentation of financial statements" in Iran, which is the main objective of the [AS. The legal requirements in Iran to use the same set of books for both tax and finanical accounting, the use of the same depreciation charges for both tax and accounting purposes, mans pulation of some of the IAS like elimination of Lifo method and the like are obstacles which makes it impossible to develop professional judgement for "fair presentation" of financial statements. This article has related these obstacles to the cultural values of Iran, which in turn affect accounting values.