Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran
Objective: The Board of the Securities and Exchange Organization has required some public firms to prepare financial statements in accordance with International Financial Reporting Standards (IFRS), based on the approval of the Auditing Organization since the beginning of 2016. Despite high quality...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2019-11-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_73842_4aaac41fee248821d35d79e0131cd465.pdf |