Publication of companies’ financial statements is carried out in accordance with the requirements International Accounting Standards, pursuit aim providing reporting users reliable decision-making information. The subject research scope assets fair value philosophy, based on generally accepted principles Financial Reporting Standards (IFRS), particular, prudence approach purpose article to give...

Financial inclusion facilitates economic growth by ensuring the participation of each section society. In present paper, authors attempt to develop a Inclusion Index (FII) for India. For this, various dimensions and indicators that impact financial have been studied. Further, achieving robustness in results, weightage has assigned every indicator. The index is calculated analyzing nine sixty-tw...

The explosion of financial crisis induced an argument about the accounting of fair value in the whole world, and the influence of the fair value measurement on the bank profit begun to be noticed by the public. In the background that Chinese commercial banks successively implemented the shareholding reform and begun to come into the market, it is practical and meaningful to analyze the influenc...

Background: Health systems are required to examine achievement of the goals based on appropriate frameworks. Assessment of health system in a country provides an opportunity to address the main mission through recognizing new needs and resolving existing gaps. Then this review study examines Iran’s health systems achievement of the goals set by the World Health Organization’s conceptual framewo...

As a logical extension, the group – made up of representatives from Fair Do’s, a local dedicated Fair Trade shop, Tearfund, Oxfam Cymru, CAFOD, Christian Aid and the Co-op Group – developed the idea of pushing Fair Trade networks across Wales to undertaken practices that would allow for the country as a whole to claim the status of the world’s first Fair Trade Nation. Wales was soon joined by c...

silver carp is the major specimen in warm water fish culture system in iran which is presented in various size and different price. the present study was aimed to compare nutritional value and to investigate proportion of nutritional value and financial of various weight groups of silver carp in spring season. for this purpose silver carp was prepared in market sizes and their dry matter, fat, ...