Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard

This paper reviews the advantages and disadvantages of using the International Financial Reporting Standards as the accounting standards of Iran. The reliable statistical society is included ICPAs who are certified by Tehran Stock Exchange and Accounting professors with Ph.D. Degrees working in Tehr...

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Bibliographic Details
Main Authors: Keyhan Maham, Farzaneh Heidarpour, Alireza AghaiiGhohi
Format: Article
Language:fas
Published: Alzahra University 2012-03-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_541_eefb4cd9b697c6e44fb4cd7ca60675ce.pdf