Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors

Objective: In the past few decades, the role of small entities in economies has recieved special attention due to their noticeable performances and supports for big entities’ activities. Ignoring the specific features of these entities in the preparation and presentation of financial statements and...

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Bibliographic Details
Main Authors: Seyed Javad Delavari, Gholamhossein Mahdavi (Ph.D)
Format: article
Language:FA
Published: Shahid Bahonar University of Kerman 2019
Subjects:
Online Access:https://doaj.org/article/4b3766f3b7734d728ef0028bb5d2e357
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