Needs Assessment of Accounting Standards for small and medium-sized Entities (SMEs) from the Perspective of Creditors and Financial Information Providers
Iranian Accounting Standard No. 1 states that presentation of financial statements is aimed for public sector, however, according to the International Financial Reporting Standards and Iranian auditing standards for small and medium-sized Entities (IFRS for SMEs), there are no public purposes. The p...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2022-03-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_6229_59576ad60f6d3122d0ff05bef5ab010a.pdf |