This study attempts to compare and highlight the major differences between International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) with National Accounting Standards (NAS) in one of the developing nations, Iran. Over the past two decades, the Iranian accounting standards setter, Audit Organization, has decided to eliminate the differences between IFRS and...

Decision making process requires information. Accounting is the most important source of information. In 1998, the international federation of accountants issued a statement about the scope and using of accounting. It identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. This study was desig...

people’s republic of china has a long history of accounting and accounting reforms. this study focuses on “whether china should continue its ifrs-based domestic accounting standards or full convergence with the ifrs is more appropriate”? both quantitative and qualitative approaches are applied to answer the research question of this work. binary choice model has been used in the statistical ana...

This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. F...

This study aims to analyze the application of inventory accounting applicable standard which are applied by object Regional Public Hospital. The referred in this is Statement Government Accounting Standards Number 05 concerning accounting, contained Regulation 71 2010. hospital research RSUD Prov. Jawa Timur. Study uses a quantitative data analysis method and literature approach. Sources use se...