badri, Elias

[ 1 ] - MicroLevel Barriers to Using Fair Value in Financial Reporting of Iranian Banks

Changing the measurement basis from historical to fair value is one of the most important developments in IFRS. The wide dimensions of fair value measurement in the banking industry, requires carefull examination of the obstacles and effects of using this basis before implementation. in addition to the characteristics of the macroeconomic environment, the different banking business framework an...