Developing a Professional Judgment Framework for Implementing the Fair Value Standard
Objective The transition toward International Financial Reporting Standards (IFRS) has emphasized the role of fair value in financial reporting. To determine fair value in financial reports, preparers rely on observable market-based inputs and unobservable inputs derived from the reporting entity’s...
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| Hauptverfasser: | , |
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| Format: | Artigo |
| Sprache: | Persa |
| Veröffentlicht: |
University of Tehran
2025-03-01
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| Schriftenreihe: | بررسیهای حسابداری و حسابرسی |
| Schlagworte: | |
| Online-Zugang: | https://acctgrev.ut.ac.ir/article_101075_3eff60b7c1b42a1e0c01c3105f7f22d4.pdf |
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