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:: year 15, Issue 58 (2023) ::
fa 2023, 15(58): 75-60 Back to browse issues page
The Perception of Accountants towards Accounting Standards Related to Financial Instruments: With Emphasis on Gender and Individual Characteristics
Mohammad Nazaripour * 1, Babak Zakizadeh2
1- Department of Accounting, Hazrat_e Masoumeh University (HMU), Qom, Iran.
2- Young Researchers and Elite Club, Abadan Branch, Islamic Azad University, Abadan, Iran.
Abstract:   (1345 Views)
 Financial instruments are tradable assets that can be used to raise capital, hedging, and speculating. Generally, accounting and reporting of financial instruments are complex. Until now, in Iran, two standards have been set for the financial instrument accounting. These standards are: 36 (presentation) and 37 (disclosure). In this regard, this study attempt to investigate the perception of accountants towards accounting standards related to financial instruments with emphasis on gender and individual characteristics. This study is practical in nature and descriptive-survey in terms of data collection method. The required data were collected through the distribution of questionnaires among 170 accountants working in the companies listed on the Tehran Stock Exchange. The research data were analyzed using one-sample t-test, multiple linear regression and Friedman test. According to the research findings, from the point of view of accountants, the accounting of financial instruments is complex. Also, the variables of gender, related offered at the university, on-the-job trainings and experience have an effect on the perceived complexity of accountants regarding the accounting of financial instruments from the four perspectives of identification, registration/measurement, disclosure and risk. Finally, the more the accountants' understanding of standards 36 and 37 improves, the more the application of such standards will be facilitated.

 
Article number: 4
Keywords: Financial Instruments, Financial Reporting, Perception of Accountants. .
Full-Text [PDF 487 kb]   (101 Downloads)    
Type of Study: Research | Subject: General
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Nazaripour M, Zakizadeh B. The Perception of Accountants towards Accounting Standards Related to Financial Instruments: With Emphasis on Gender and Individual Characteristics. fa 2023; 15 (58) : 4
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year 15, Issue 58 (2023) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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