The Effects of Compliance Accounting Standard No 22 (Interim financial Report) on Users' Decisions in Comparison Interim Reports in Accordance to the Previous Requirements of the Stock Exchange
In accounting standard N o.22 of Iran, the lowest interim financial report contents and the principles of identification as well as measurement in the case of performing in preparation of interim financial settlements and the aim of preparation of this information has been the securing of investment...
Main Authors: | Hamid Khaleghi Moghadam, E. Davarpanah |
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Format: | Article |
Language: | fas |
Published: |
Allameh Tabataba'i University Press
2004-06-01
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Series: | مطالعات تجربی حسابداری مالی |
Online Access: | https://qjma.atu.ac.ir/article_4072_dc440810310f75e6672683dddccb9b9c.pdf |
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