The Effect of Fair Value Approach on Performance Indicators of Small and Medium Sized Investment Companies

International Financial Reporting Standards for Small and Medium Sized Entities (IFRS For SMEs) is a set that has less requirements than international financial reporting standards. Small and medium enterprises are being adopted in many countries and these standards are under consideration in Iran....

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Bibliographic Details
Main Authors: Roohalah Seddighi, Mohammad Marfou, Ali Ghasemi
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2019-12-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_10956_a48259999f47696d5ab086352f017c3b.pdf