Investigating the Necessity of Implementing and Applying " IFRS for Small and Medium Enterprises" in Iran
The main objective of this study is to investigate the need for the adoption of specific financial reporting standards for small and medium-sized enterprises to achieve a favorable picture of the financial situation, financial performance and financial flexibility of small and medium business units...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2021-09-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_5669_ebb5d883306f5a2d7862ed907e5f3612.pdf |