چکیده :
دریافت مقاله
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Nowadays, financial reporting is comparable in the world and is considered as the critical need of market, investors and financial analysts. International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) constitute the foundation of this study. The use of these standards is an effective factor for competition among firms to attract international funds and active participation in global economy. This research aimed to study approaches to the adoption of international accounting standards as well as benefits and challenges ahead and reference to research results related to the aforesaid standards.
کلید واژگان :international accounting standards, financial reporting, adoption and application, advantages and challenges
ارزش ریالی : 300000 ریال
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جزئیات مقاله
- کد شناسه : 1144405395532957
- سال انتشار : 2015
- نوع مقاله : پذیرفته شده در سایر مجلات علمی معتبر و علمی مروری و ISC
- زبان : انگلیسی
- محل پذیرش : Academic Journal Of Research In Business And Accounting
- برگزار کنندگان : 0.656
- ISSN : 2311-326x
- تاریخ ثبت : 1394/07/13 17:35:55
- ثبت کننده : سروش لطفی
- تعداد بازدید : 260
- تعداد فروش : 0