Survey adoption of fair value accounting standards and its impact on accounting profit

Despite the general acceptance of fair value accounting standards setting, the specific characteristics of this method results in the formation of an interesting debate among academics, businessmen, legislators and invested. One of the key elements in the debate, the emergence of different situation...

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Bibliographic Details
Main Authors: rezvan hejazi, sheida Meyhami
Format: Article
Language:fas
Published: Alzahra University 2017-08-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:http://jera.alzahra.ac.ir/article_2862_e2ffc4802ab21c21fed685a4ba160d2c.pdf