Feyzollah, Samine
Monetary and Banking Research Institute
[ 1 ] - Standard Requirements and Factors Affecting the Transition to IFRS in the Iranian Banking Industry
How to move from national accounting standards to international financial reporting standards has been a challenging issue for countries or institutions that adopt these standards around the world. The purpose of this paper is to identify IFRS requirements for implementation in Iranian banking industry as well as the factors influencing the transition from national accounting standards to Inter...
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