Sadegh Hasanzadeh Kojou

[ 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...