Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
Volume 15 (2018)
Volume 14 (2017)
Volume 13 (2016)
Volume 12 (2015)
Volume 11 (2014)
Volume 10 (2012)
Volume 9 (2011)
Volume 8 (2010)
Volume 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
The Value Relevance of Consolidated Financial Statements Information versus Information of Parent Company Financial Statements

Saber Sheri; Farshad Sabzalipor

Volume 3, Issue 9 , April 2005, , Pages 65-96

Abstract
  The objective of financial accounting standard No.18 (Act-8) of Iran is to prescribe principles and procedures for preparation and presentation of consolidated financial statements. According to this standard, consolidated financial statements must be presented by the parent companies to provide information ...  Read More