Empirical Studies in Financial Accounting

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Author = Bayati, Z.

Number of Articles: 1
Evaluation of Pension Plan Reporting Uniformity in Entities' Financial Statements

A. Rahmani; Z. Bayati

Volume 8, Issue 30 , July 2010, , Pages 59-77

Abstract
  Pension plans accounting is a controversial issue. Providing the defined benefits pension plans in companies' financial statements is very important considering the lack of accounting standard in Iran in this regard, and most of the financial statements users are interested in true understanding of companies' ...  Read More