The Value Relevance of Consolidated Financial Statements Information versus Information of Parent Company Financial Statements
The objective of financial accounting standard No.18 (Act-8) of Iran is to prescribe principles and procedures for preparation and presentation of consolidated financial statements. According to this standard, consolidated financial statements must be presented by the parent companies to provide inf...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2005-03-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Online Access: | https://qjma.atu.ac.ir/article_4106_925b5cc49a4b181f4e44b55072877e78.pdf |