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Accounting Standards No.1, 2, 3 and 4 of Iran and Its Comparative Comparison with International Accounting Standards till 2014

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  • Rashidi Astaneh Milad

Abstract

This article considers the comparative comparison of Iran's accounting standards and international accounting standards till 2014 and studies the accomplished changes after IASB and FASB cooperation. The purpose of this research is to collect the information for researchers in order to help to increase more convergence between Iran's accounting standards and international standards. After comparison of standards, the questionnaires were distributed among accountants community in Iran and they were analyzed by using of Chi-square test. The results indicate that for more convergence, seventeen standards of Iran's accounting standards should be reviewed by standards compilation committee.

Suggested Citation

  • Rashidi Astaneh Milad, 2016. "Accounting Standards No.1, 2, 3 and 4 of Iran and Its Comparative Comparison with International Accounting Standards till 2014," Modern Applied Science, Canadian Center of Science and Education, vol. 10(12), pages 206-206, December.
    • Handle: RePEc:ibn:masjnl:v:10:y:2016:i:12:p:206
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    References listed on IDEAS

    as
    1. Qu, Xiaohui & Zhang, Guohua, 2010. "Measuring the convergence of national accounting standards with international financial reporting standards: The application of fuzzy clustering analysis," The International Journal of Accounting, Elsevier, vol. 45(3), pages 334-355, September.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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