Banks play important roles in promoting national development. In order to provide efficient services and to perform their statutory roles effectively, banks are required to comply with established standards. In Nigeria, the Statement of Accounting Standards (SAS), Companies and Allied Matters Act (CAMA) and the Central Bank of Nigeria’s directives and regulations provide guidelines to banks in ...

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...

for the reason of religious and legal principles contradictions, principles and concepts of installments purchasing in iran are totally different from what is common practice in the western countries. not having appropriate accounting standards, iran's current methods of accounting is based on that of the uk and usa. in this article, the principles and concepts of installment purchasing in...