Explaining the Obstacles to Implementing International Financial Reporting Standards; Grounded Theory Approach
The purpose of this study is to use expert opinions to identify and clarify the obstacles to the implementation of International Financial Reporting Standards in Iran. Methods: In this study, interviews were conducted with 32 expertsIncluding auditors, auditing standards committee members, executive...
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| Autores principales: | , , , |
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| Formato: | article |
| Lenguaje: | FA |
| Publicado: |
University of Tehran
2021
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/87195cf1dc7841bf9c89adefba99b874 |
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