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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2012-03-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_541_eefb4cd9b697c6e44fb4cd7ca60675ce.pdf |
| Summary: | 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 Tehran Universities. The results of Chi-square test show the advantages of using International Financial Reporting Standards in Iran are more than disadvantages. Moreover, the results of Kruskal Wallis test of eight hypotheses show, there is not any differences between the viewpoints of ICPAs who are certified by Tehran Stock Exchange and Accounting professors with Ph.D. Degrees working in Tehran Universities. Although, they have different viewpoints about 2 hypotheses |
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| ISSN: | 2251-8509 2538-1520 |