Incompatibilities of Using the IFRS Fair Value Basis in the Iranian Banking Business Framework
Fair value is one of the primary measurement basis in IFRS, especially for financial instruments. Since this measurement basis is derived from market logic, it can only work correctly if the business of the financial reporting unit is also consistent with this logic. The Banking business model as a...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Ferdowsi University of Mashhad
2023-01-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_42355_2127602e445703aa1ae8abe804406050.pdf |
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