Identify and Prioritize Internal and External Factors Affecting the Implementing Fair Value Based on SWOT[شناسایی و اولویت‌بندی عوامل داخلی و خارجی مؤثر بر پیاده‌سازی اندازه‌گیری ارزش منصفانه براساس تحلیل Swot]

The objective of this study is to identify and prioritize the internal and external factors affecting the implementation of fair value based on SWOT analysis. The research method is a mixed approach based on the interpretive paradigm, objective as developmental- applied research. The sample size is 34 experts and the time domain is 1403. To collect data, the systematic review of documentary studies and the fuzzy Delphi questionnaire were used to identify the indicators of SWOT factors, and finally the BWM method was used for prioritization. The results show that based on the BWM technique, 47 indicators in 32 categories were identified for SWOT. The results show that based on the BWM technique, the strengths criteria are 'increasing the quality of information disclosure', 'providing more relevant information', the weaknesses are 'difficulty for the business entity in determining markets' and 'complexity of fair value ', the opportunities are 'impact of governance quality', 'impact of supervision on the measurement ', the threats are 'cost, time-consuming to collect information' and 'reliance on hypothetical transactions on the measurement date' and have a higher priority. To implement fair value measurement in the Iranian reporting environment, the criteria extracted from this research should be considered.