According to some accountants, financial reporting in the islamic countries should be based on fairness, goodness and morality. This study examined the possibility of modifying the conventional framework for reporting in line with Islamic accounting objectives and to adapt the process of recognition and reporting financial events in accordance with the Shari'a principles. The research method is...

Reporting by stakeholder groups, especially shareholders, has always been a demand And reporting and disclosure for the banking network is important. In Iran, banks require disclosing and reporting information and financial and economic events, but there are many international rules and standards for this disclosure. In addition, domestic regulations and requirements are also unclear due to the...

How to move from national accounting standards to international financial reporting standards has been a challenging issue for countries or institutions that adopt these standards around the world. The purpose of this paper is to identify IFRS requirements for implementation in Iranian banking industry as well as the factors influencing the transition from national accounting standards to Inter...