Document Type : Original Article
Islamic Azad University, Tehran Branch, Iran
Islamic Azad University, Birjand Branch, Iran
Sistan and Baluchestan University, Iran
Many studies have been conducted in the field of ethics in accounting and auditing. In this study, using the method of document mining and studying the existing texts in the field of ethics and International Financial Reporting Standards, the position of ethics in the implementation of international financial reporting standards has been explained. The results of this study indicate that the observance of ethical principles, values and criteria, is essential in all stages of International Financial Reporting Standards Implementation, which can be done through theoretical (university) and professional ethical education (associations, financial institutions, professional etiquette) Institutionalized.