Accounting standards, are rules governing how to do accounting work, and specify what information must be provided in financial reporting. The main objective of this study was to compare the stronger accounting standards against weaker accounting standards which in this study, we compare accounting standards of Iran and international standard in terms of Rents. The population of the research is...

Purpose This paper aims to examine the nature of academic engagement with policy and (lack of) responsiveness by policymakers scientific community through development International Financial Reporting Standards (IFRS) Foundation Trustees’ Consultation Paper on Sustainability (IFRS Foundation, 2020). Design/methodology/approach The 577 submissions IFRS consultation were reviewed, 39 identified a...

Introduction. This paper establishes that accounting policy is an important step in the organization of accounting. The shows effective allows forming reliable and high-quality indicators financial statements. study examines main ideas by scholars on problems IFRS policy. Also, gives a critical assessment their positions. purpose to analyze system standards for formation state aid Results. tran...