شناسايي و رتبه بندي چالش هاي (تعيين) اندازه گيري ارزش منصفانه دراجراي استاندارد گزارشگري مالي بين المللي شماره 13 (IFRS13) در بانك‌هاي غير دولتي ايران

Identifying and Ranking the Challenges of )Determining( Fair Value Measurement in the Implementation of IFRS 13 in non-Governmental Iranian Banks

هدف:دراين پژوهش ضمن شناسايي ورتبه بندي ضرورت ها ووضعيت موجودو وضعيت مطلوب،موانع وچالش هاي(تعيين)اندازه گيري ارزش منصفانه دراجراي استانداردگزارشگري مالي بين المللي شماره 13(IFRS13)دربانك هاي غيردولتي ايران شناسايي ورتبه بندي شدو همچنين فاصله بين وضعيت موجود(ادراكات،عملكرد)ووضعيت مطلوب(انتظارات،اهميت)موردسنجش قرارگرفت وراهكارهاي بهتر براي رفع موانع وچالش هاوكمتر شدن فاصله بين وضعيت موجودو وضعيت مطلوب دربانك هاي غيردولتي ايران پيشنهاد شدند. روش:دراين پژوهش،اطلاعات لازم به طور عمده ازطريق تحليل كيفي ﻓﺮاﺗﺮﮐﯿﺐ جمع آوري شدومقوله‌هاي تدوين الگوي ارزش منصفانه دربانك هاي غيردولتي ايران شناسايي گرديد.درنهايت بااستفاده ازروش سوآرا(SWARA)،رتبه بندي شدو همچنين با استفاده از آزمون T زوجي(وابسته)،كه پركاربردترين استفاده آن تحليل شكاف است،براي سنجش فاصله وضعيت موجودووضعيت مطلوب استفاده شدو به كمك تكنيك آراس(ARAS)،راهكارهاي بهتربراي رفع موانع و چالش وكمتر شدن فاصله بين وضعيت موجودووضعيت مطلوب دربانك‌هاي غيردولتي ايران پيشنهادشدند.

Objective: In this study, while identifying and ranking the necessities and the current situation, obstacles and challenges (determining) fair value measurement in the implementation of International Financial Reporting Standard No. 13 (IFRS13) in Iranian non-governmental banks were identified and ranked as well as the distance between the current situation (perceptions, performance). The desired situation (expectations, importance) was assessed and better solutions were proposed to remove obstacles and challenges and reduce the gap between the current situation and the desired situation in non-governmental banks in Iran. Method: In this study, the necessary information was collected mainly through library study and meta-synthesis qualitative analysis. The categories of developing a fair value model in Iranian non-governmental banks were identified and a selected document was provided to the experts to evaluate the reliability of the meta-synthesis. After evaluation, the Holst coefficient was 0.845. Finally, using the SWARA method, it was ranked. Also, after consulting experts, using version 26 of SPSS software and paired t-test (dependent), the most widely used of which is gap analysis, was used to measure the distance between the current situation and the desired situation.(ARAS), better solutions were proposed to remove obstacles and challenges and reduce the gap between the current situation and the desired situation of Iranian non-governmental banks.