Developing a Model for Implementing the Fair Value Approach in Iran: With Emphasis on Measurement
Market supervisors’ movement towards international accounting standards can highlight the role of fair values in the financial reporting of Iranian companies. Past experience has shown that although fair values have become more sophisticated by complying with international accounting standards,...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2018-02-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_65137_9cc0f11527c110d202a8e338c1dbd9f7.pdf |