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Development of accounting in Iran

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  • Mashayekhi, Bita
  • Mashayekh, Shahnaz
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    Abstract

    The main purpose of this paper is to show the origin, growth and practice of accounting in Iran plus analysis of influential factors such as financial markets, tax policies, privatization, membership in the World Trade Organization, foreign investment, and legal systems. Documents of ancient Iran show that in 550 B.C. (Achaemenid era), all records of public revenues and costs were kept soundly and with remarkable accuracy. These documents display the relentless progress and development of accounting in Iran up until now (pre-Islamic era, post-Islamic era, and contemporary era). During the past two decades, various measures have been adopted to promote and advance accounting in Iran via harmonizing the domestic accounting practices with International norms and standards. Although Iran has employed International Accounting Standards as the basis for developing its National Accounting Standards, there are still some differences between Iranian and international standards, and there are some certain International Accounting Standards that are not applicable in Iran. A host of endemic factors, such as existing laws and rules, religious beliefs, culture, economic and political conditions, have influenced the National Accounting Standards setting processes.

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    File URL: http://www.sciencedirect.com/science/article/B6W4P-4RV1JVW-1/1/cae608e6e0e3e3396e4a7862945984b2
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    Bibliographic Info

    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 43 (2008)
    Issue (Month): 1 (March)
    Pages: 66-86

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    Handle: RePEc:eee:accoun:v:43:y:2008:i:1:p:66-86

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    Web page: http://www.elsevier.com/locate/inca/620179

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    1. La Porta, Rafael & Lopez-de-Silanes, Florencio & Schleifer, Andrei & Vishny, Robert, 2001. "Investor Protection and Corporate Governance," Working Paper Series rwp01-017, Harvard University, John F. Kennedy School of Government.
    2. La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei & Vishny, Robert W., 1998. "Law and Finance," Scholarly Articles 3451310, Harvard University Department of Economics.
    3. Rafael LaPorta & Florencio Lopez de-Silanes & Andrei Shleifer & Robert W. Vishny, 1997. "Legal Determinants of External Finance," Harvard Institute of Economic Research Working Papers 1788, Harvard - Institute of Economic Research.
    4. Hussein, Mohamed E., 1996. "A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands," The International Journal of Accounting, Elsevier, vol. 31(1), pages 95-120.
    5. Jaggi, Bikki & Low, Pek Yee, 2000. "Impact of Culture, Market Forces, and Legal System on Financial Disclosures," The International Journal of Accounting, Elsevier, vol. 35(4), pages 495-519, 010.
    6. Ashraf, Junaid & Ghani, WaQar I., 2005. "Accounting development in Pakistan," The International Journal of Accounting, Elsevier, vol. 40(2), pages 175-201.
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