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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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Bibliografske podrobnosti
Principais autores: masood gholamzade, ali saghafi
Format: Artigo
Jezik:Persa
Izdano: Alzahra University, Faculty of Social Sciences and Economics 2017-02-01
Serija:پژوهش‌های تجربی حسابداری
Teme:
Online dostop:http://jera.alzahra.ac.ir/article_2625_99b8222b18ddc5d1a95e516f787b0260.pdf
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