Je was op zoek naar: ifrs (Engels - Perzisch)

ifrs
استانداردهای گزارشگری مالی بین‌المللی

a reason that seemsto cut across countries for not fully incorporating ifrs is the irresistible urge to amend theinternational standards to rove for national specificities and the various challenges be it financialand otherwise that the convergence will bring
دلیلی که به نظر می رسد در سراسر کشور برای عدم کامل شدن ifrs ها، تمایلات غیر قابل انکار برای اصلاح استانداردهای بین المللی برای شناسایی ویژگی های ملی است و چالش های مختلف آن مالی است و در غیر این صورت همگرایی به ارمغان خواهد آورد

indeed there is evidence to suggest thatpre-ifrs practices continue to be applied where they are a permitted option in theinternational standard (kvaal and nobes, 2010). thus, countries might be seen asdistinct stakeholders in the ifrs implementation process and consequently, this paperexamines the costs and the benefits of ifrs implementation from a stakeholderperspective between stakeholders from two different countries.the remainder of this paper is structured as follows: section 2 reviews the priorresearch relating to ifrs implementation from a cost and benefit perspective. thethird section considers the research method and the results are subsequently reportedin section 4. section 5 concludes.
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