Identifying the Challenges of Implementing International Derivatives Accounting Standards: Emphasizing the disclosure requirements
Given the important role of financial derivatives in the world economy and experience of the necessity of applying high quality and accepted financial reporting standards especially financial instruments standards, the purpose of this study was to identify information disclosure challenges related t...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Securities Exchange
2021-11-01
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| Series: | فصلنامه بورس اوراق بهادار |
| Subjects: | |
| Online Access: | https://journal.seo.ir/article_11232_b7bcd024ca4ad1caa17a03e5423005d3.pdf |