Abstract Background Mortality and morbidity (M&M) meetings in surgery are an important quality assurance process. These contribute to learning, education improvements patient care. In order achieve these outcomes effectively, M&M meeting require robust structure process including accurate documentation of complications. Our hepato-pancreatico-biliary (HPB) unit conducts records weekly b...

Objective: By the full adoption of IFRS, measurement and disclosure of fair values become more common in Iranian financial reporting. The present study aims to identify the technical challenges of fair value measurement and disclosure in accordance with the proposed framework in IFRS13 as well as technical factors underlying resistance to fair-value based financial reporting from accounting and...