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...

International trade has emerged as a threat to biodiversity. Identifying the biodiversity loss in countries/regions driven by international is prerequisite for effective protection. Considering lack of existing research, it urgently necessary construct an equitable and reasonable accounting scheme loss. Therefore, based on multi-regional input–output model framework, this study uses Union Conse...