Comptabilitat a l'Iran

Accounting Rules

Tax Year

The financial year begins on March 21st and ends on March 20th of the following year.

Accounting Standards

The International Financial Reporting Standards (IFRS) has developed gradually in Iran. However, there are still differences between the national standards and the IFRS standards.

Accounting Regulation Bodies

Audit company

Accounting Reports

Profit and loss account, auditors' report, balance sheet.

Publication Requirements

Financial statements must be submitted annually.

Professional Accountancy Bodies

Iranian Association of Certified Public Accountants , In Farsi.

Certification and Auditing

According to Iranian legislation, certain companies should be audited by Iranian certified Public accountants (IACPA). For more information see Dayarayan website.

Accounting News