The Impact of accounting Culture influences on the use of International Financial Reporting Standards and the quality of accounting information

The importance of international financial reporting standards among countries has grown as a common language of business as well as a tool to compare globally financial reports . Considering the structure of the theoretical concepts of financial reporting of international standards, these standards have paid close attention to Iran's standards of honesty for the content of financial information and less attention to conservatism. Since the accounting of each country is based on the culture of each country, therefore, in order to implement the international financial reporting standards, Iranian accounting culture should move towards its international model. This article will be discussed about this issue.