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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Bibliographic Details
Main Author: Farshad Sabzalipour
Format: article
Language:FA
Published: Shahid Bahonar University of Kerman 2013
Subjects:
Online Access:https://doaj.org/article/2a4943b7b02447f0a3fda84b5dd78901
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