منابع مشابه
Does Mandatory IFRS Adoption
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This paper proposes a balance sheet metamodel using Model Driven Architecture (MDA) methodology. In order to do that, we use the international financial reporting standard (IFRS) as a good starting point owing to its wider adoption across countries in preparing balance sheet. The balance sheet is summary of financial position of a financial entity such as credit institutions. The reason for app...
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This study attempts to compare and highlight the major differences between International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) with National Accounting Standards (NAS) in one of the developing nations, Iran. Over the past two decades, the Iranian accounting standards setter, Audit Organization, has decided to eliminate the differences between IFRS and...
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ژورنال
عنوان ژورنال: Český finanční a účetní časopis
سال: 2008
ISSN: 1802-2200,1802-2200
DOI: 10.18267/j.cfuc.275