The usefulness of accounting information as a basis for a profitable investment strategy is an important issue. Developing countries, including Iran, to make the most of the new opportunities that information and communication technology has created in the field of financial reporting, given the country's capabilities on the one hand and some weaknesses in financial reporting and the accounting profession on the other. It must now take serious measures and extend its horizons beyond the boundaries of traditional accounting and reporting methods. Use XBRL as a translator of financial statements and reports as part of the acceptance processIt is the use of IFRS and it is necessary to plan infrastructural and strategic steps with convergence and determination between effective professional institutions, including the Ministry of Finance, Exchange and Securities Organization, Iran Stock Exchange, Auditing Organization and professional associations to make the necessary content changes. In order to accept this reporting system, it must be completed. People working in the profession should be familiar with this literature as corporate information systems move to XBRL and the use of new technologies. Therefore, in this article, the role and effect of accounting data and XBRL on improving the prediction of castrated profit movements are studied.