The Value Relevance of Fair Value of Marketable Securities Portfolio in the Investment Companies
Despite the revision of Iran's Accounting Standard No.15 and the requirement of Standard No.42, fair value measurement, since the beginning of 1400, marketable investments in financial statements are generally identified at the lower of cost and net sales value.According to the disclosure requi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2024-03-01
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| Series: | راهبرد مدیریت مالی |
| Subjects: | |
| Online Access: | https://jfm.alzahra.ac.ir/article_7634_919a0d352ac7444394d5d6e064b01ecb.pdf |