Accounting Treatment of Goodwill in IFRS and US GAAP

Iranian GAAP and IFRS: The history and current status of IAS/IFRS convergence process in Iran

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...

Has Goodwill Accounting Gone Bad?

Mandatory IFRS Adoption and Accounting Conservatism

Using a large sample of listed firms from 17 European countries that mandatorily adopted IFRS over the period 2005-2008, we examine the effect of mandatory IFRS adoption on accounting conservatism defined using Basu’s (1997) differential timeliness (DT) measure. An important distinction of our study is that we avoid the common criticisms of the DT measure by comparing the difference in the DT m...

etiology, significance, diagnosis and treatment of bruxiam

چکیده ندارد.

Replacing IFRS instead of Iranian accounting standard

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...