Mosaddar, Mina

[ 1 ] - Factors Affecting the Creation of Non-Performing Loans in the Iranian banking Industry and estimating the Effects of its measurement based on the implementation of IFRS requirements

How to identify, measure and Write-Off of Non-Performing loans under Iranian accounting standards is significantly different from IFRS. The purpose of this study is to identify the factors affecting the creation and increase of Non-Performing loans (NPLs) in the Iranian banking industry and the effects of measuring it through the implementation of IFRS. In this regard, after conducting a System...