مدلسازی حسابداری تورمی در ایران بر اساس روش تحلیل تم

Inflation is a serious threat to the usefulness of accounting information and can even make such information misleading. These threats are even more severe when the rate of inflation is high and inflation is chronic. We have experienced both of them in Iran. Therefore, it is necessary that a suitable model for inflation accounting be developed for Iran. In this research, we have tried to use data collected from interviews with experts and to use thematic analysis method to present a customized model for inflation accounting for Iran. In this model, the criteria for valuation and capital maintenance are respectively adjusted historical price level based on general inflation index and adjusted financial capital based on general inflation index. Beside the two criteria, the final model includes two innovations, namely reporting a statement of the current value of lands and buildings owned, and reporting the gain on long term debts in the notes to the financial statements.