A Framework for Post Implementation Review of Iranian Accounting Standards
Over the last decade, International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) have concluded that publication of an exposure draft to ensure the quality of accounting standards would not be enough anymore. Indeed, a comprehensive Post Implementation Review (PI...
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| Principais autores: | , |
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| Format: | Artigo |
| Jezik: | Persa |
| Izdano: |
Alzahra University, Faculty of Social Sciences and Economics
2017-02-01
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| Serija: | پژوهشهای تجربی حسابداری |
| Teme: | |
| Online dostop: | http://jera.alzahra.ac.ir/article_2625_99b8222b18ddc5d1a95e516f787b0260.pdf |
| Oznake: |
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