نوع مقاله : مقاله پژوهشی
1 دکتری حسابداری، دانشکده اقتصاد و حسابداری، دانشگاه آزاد اسلامی واحد تهران مرکزی، تهران، ایران.
2 دانشیار، گروه حسابداری، دانشگاه جامع امام حسین (ع)، تهران، ایران
3 دانشیار، گروه حسابداری، دانشکده اقتصاد و حسابداری، دانشگاه آزاد اسلامی واحد تهران مرکزی، تهران، ایران.
عنوان مقاله [English]
The implementation of (IFRS13) has been mandatory since January 2013. Therefore, in the professional community, the need for scientific valuation techniques is fully realized. Techniques for whose calculation, transparent information such as rate of return, determination of types of risks and the degree of risks and conditions of financial stability are needed. The purpose of this study is to identify the key factors in measuring fair value and financial stability of Iranian non-governmental banks (non-state owned). To achieve this, data was collected through library study and meta-synthesis qualitative analysis. The categories for developing a model of fair value and financial stability in non-governmental banks in Iran were identified and the reliability of the meta-synthesis was assessed. Finally, they were ranked using SWARA method. Furthermore, paired t-test(dependent), the most widely used of which is gap analysis, were used to measure the distance between the current situation and the desired situation. Finally, with the help of ARAS technique, more comprehensive solutions were proposed in order to remove obstacles and challenges and to reduce the gap between the current situation and a more desirable situation for Iranian non-governmental banks. The findings showed that the global convergence of financial reporting is one of the most important indicators of necessity; Infrastructure and regulatory structure are the most important indicators of the interventionist; Measuring historical cost is one of the most important indicators of performance and current situation; Fair value measurement was recognized as one of the most important characteristics of messages and favorable situation in the implementation of International Financial Reporting Standard No. 13 and economic security in non-governmental banks in Iran. Also, according to the statistical sample, among the 17 non-governmental banks in Iran, the Middle East Bank is the best in terms of messages and favorable situation.