The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open 3 Serial Number 16 2026 07 01 Designing an Intelligent Financial Reporting Framework Based on Generative Artificial Intelligence (AI-FRS): A Step Toward Self-Adaptive Accounting Standards Designing an Intelligent Financial Reporting Framework Based on Generative Artificial Intelligence (AI-FRS): A Step Toward Self-Adaptive Accounting Standards 1 17 EN Journal Article 2025 07 24 <p>In today’s complex and rapidly changing environment, the need for intelligent and self-adaptive financial reporting systems is increasingly evident. This article develops a smart financial reporting framework based on generative artificial intelligence (AI-FRS) that can autonomously and in real time update accounting standards—particularly IFRS standards—based on economic fluctuations and new data. Generative artificial intelligence, as an automated tool for simulating and analyzing economic conditions, can enhance the accuracy and transparency of financial reports and enable organizations and regulatory bodies to rely on precise and up-to-date financial information instead of periodic revisions. The findings of this study indicate that implementing this framework can significantly improve profitability, asset productivity, and compliance with IFRS standards for companies. Additionally, the analyses identify the need to strengthen capital structure and reduce dependence on high levels of debt. Overall, this project represents an important step toward innovation in financial reporting and improving the efficiency of accounting systems and can contribute to enhancing report transparency and accuracy while reducing financial and legal risks.</p> https://www.bmfopen.com/index.php/bmfopen/article/download/350/270