The Survey of the Fair Value as a Relevant Metric in Iran

The major aim of the financial accounting is providing and offering information of performance and financial position of the enterprise against external users in order to facilitate and improve their decision making.To reach this aim, the financial information should have the two factors of relevanc...

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Bibliographic Details
Main Authors: Vida Mojtahedzade, Ph.D, Farinaz Derakhshan
Format: Article
Language:fas
Published: Shahid Bahonar University of Kerman 2008-10-01
Series:مجله توسعه و سرمایه
Subjects:
Online Access:https://jdc.uk.ac.ir/article_1893_36c7d7b6bb2d7c2a92f69c2781e576f2.pdf