Ali Rahmani
Prof., Department of Accounting, Faculty of Social and Economic, Al-Zahra University, Tehran, Iran
[ 1 ] - Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements
Objective: By the full adoption of IFRS, measurement and disclosure of fair values become more common in Iranian financial reporting. The present study aims to identify the technical challenges of fair value measurement and disclosure in accordance with the proposed framework in IFRS13 as well as technical factors underlying resistance to fair-value based financial reporting from accounting and...
نویسندگان همکار