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...

Abstract By offering a particular interpretation of the new evidence on historical national accounting, Goldstone argues for return to Pomeranz (2000) version Great Divergence, beginning only after 1800. However, he fails distinguish between two very different patterns pre-industrial growth: (1) alternating episodes growing and shrinking without any long-term trend in per capita income (2) inte...

Around the 1930s, many countries began developing a systematic practice of keeping national accounts—comprehensive statistical systems that could provide an empirical foundation for economic planning and policy. Different countries approached this task in markedly different ways. And yet, at the same time that various countries worked independently to develop their own methods of national accou...