The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open 3092-6238 3 Serial Number 15 2026 05 01 The Impact of Blockchain on Corporate Financial Reporting Based on Iranian Reporting Standards and IFRS The Impact of Blockchain on Corporate Financial Reporting Based on Iranian Reporting Standards and IFRS 1 22 10.61838/bmfopen.343 EN Journal Article 2025 07 22 <p><strong>Abstract: </strong>The purpose of this study is to examine the impact of blockchain technology on the financial reporting of Iranian companies and to identify the implementation challenges and opportunities within the framework of Iran’s national accounting standards and the International Financial Reporting Standards (IFRS). To achieve this objective, the grounded theory method was employed, which is a qualitative inductive research strategy. The statistical population consisted of 15 key experts and specialists in the fields of blockchain technology and financial reporting, from whom data were collected through in-depth structured interviews. The coding process included three stages—open, axial, and selective—which led to the development of a paradigmatic model comprising six main categories: causal conditions, central phenomenon, contextual conditions, intervening conditions, strategies, and consequences. The findings revealed that blockchain can enhance the transparency, reliability, and timeliness of financial information; however, such enhancement depends on gradual implementation, the formulation of localized guidelines, and strategic alignment with IFRS. Legal gaps regarding asset tokenization, conflicts between disclosure requirements and competitive privacy, and the lack of technological infrastructure create major challenges for implementation. The study presents an operational roadmap over a 51-month horizon and a risk–opportunity matrix for balanced management of this transformation. The conclusion emphasizes that blockchain is not merely a technological solution but rather a multilayered transformative mechanism that requires coordinated collaboration among professional, regulatory, governmental, and educational institutions.</p> https://bmfopen.com/index.php/bmfopen/article/download/343/261