A Framework for Post Implementation Review of Iranian Accounting Standards
Over the last decade, International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have concluded that publication of an exposure draft to ensure the quality of accounting standards would not be enough anymore. Indeed, a comprehensive Post Implementation Review (PI...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2017-02-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_2625_99b8222b18ddc5d1a95e516f787b0260.pdf |