Effect of the Convergence of Iranian Consolidation Standard with the International Standard on the Usefulness of Consolidated Information
Abstract Accounting standards are prepared for enhancing the quality of accounting information and performing appropriate informative role. The use of standards and valid rules in preparation and presentation of accounting reports lead to enhance quality of financial reports and usefulness of accoun...
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| Format: | article |
| Langue: | FA |
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Shahid Bahonar University of Kerman
2013
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| Accès en ligne: | https://doaj.org/article/2a4943b7b02447f0a3fda84b5dd78901 |
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