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 |
| _version_ | 1819041431307681792 |
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| author | Keyhan Maham Farzaneh Heidarpour Alireza AghaiiGhohi |
| author_facet | Keyhan Maham Farzaneh Heidarpour Alireza AghaiiGhohi |
| author_sort | Keyhan Maham |
| collection | DOAJ |
| description | 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 |
| first_indexed | 2024-12-21T09:24:53Z |
| format | Article |
| id | doaj.art-f9222004cdfa411ead862d8d025ea944 |
| institution | Directory Open Access Journal |
| issn | 2251-8509 2538-1520 |
| language | fas |
| last_indexed | 2024-12-21T09:24:53Z |
| publishDate | 2012-03-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj.art-f9222004cdfa411ead862d8d025ea9442022-12-21T19:08:55ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202012-03-01138510310.22051/jera.2013.541541Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting StandardKeyhan Maham0Farzaneh Heidarpour1Alireza AghaiiGhohi2دانشگاه آزاد واحد قزویندانشگاه آزاد واحد تهران مرکزیدانشگاه آزاد واحد تهران مرکزیThis 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 hypotheseshttp://jera.alzahra.ac.ir/article_541_eefb4cd9b697c6e44fb4cd7ca60675ce.pdfGlobal IntegrationInternational Financial Reporting StandardsNational Standards of AccountingReporting Quality |
| spellingShingle | Keyhan Maham Farzaneh Heidarpour Alireza AghaiiGhohi Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard پژوهشهای تجربی حسابداری Global Integration International Financial Reporting Standards National Standards of Accounting Reporting Quality |
| title | Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard |
| title_full | Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard |
| title_fullStr | Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard |
| title_full_unstemmed | Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard |
| title_short | Advantages and Disadvantages of Usage the International Financial Reporting Standards as Iranian Accounting Standard |
| title_sort | advantages and disadvantages of usage the international financial reporting standards as iranian accounting standard |
| topic | Global Integration International Financial Reporting Standards National Standards of Accounting Reporting Quality |
| url | http://jera.alzahra.ac.ir/article_541_eefb4cd9b697c6e44fb4cd7ca60675ce.pdf |
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