Explaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach
The purpose of this study is to use expert opinions to identify and clarify the obstacles to the implementation of International Financial Reporting Standards in Iran. Methods: In this study, interviews were conducted with 32 expertsIncluding auditors, auditing standards committee members, executive...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2021-05-01
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| Series: | تحقیقات مالی |
| Subjects: | |
| Online Access: | https://jfr.ut.ac.ir/article_82175_2958f78ee1a26fe906ab64059cc233b0.pdf |