How can change Rotation values without rotating I have a 3D model and it have rotation values like -76 , 80 , 90. I want to rotation values 0,0,0 but without rotating only must values changing. It is possible ?
Yes, Please make sure you are in Object mode 
Hit Ctrl + A and select Rotation form pop up menu

As shown step by step below: 


All zeros


Best of luck :)