Amin Rostami
Department of Accounting, Faculty of Humanities, Najafabad branch, Islamic Azad University, Najafabad, Iran
[ 1 ] - Iranian GAAP and IFRS: The history and current status of IAS/IFRS convergence process in Iran
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...
نویسندگان همکار