عنوان مقاله [English]
نویسندگان [English]چکیده [English]
Despite the general acceptance of fair value accounting standards setting, the specific characteristics of this method results in the formation of an interesting debate among academics, businessmen, legislators and invested. One of the key elements in the debate, the emergence of different situations that fair value accounting is considered by supporters or opponents. Despite the recent financial crisis also contributed to this debate and put the opposition in a state Hjvmytry. So Congress Securities and Exchange Commission recently forced America to study and report on the role of fair value accounting in the recent financial crisis. Under this article, the adoption of fair value accounting standards and the impact on earnings from the perspective of financial managers of manufacturing companies in Tehran, academics and internal auditors, standard setters and measured. for this purpose, 48 academics, 47 members of the Institute of internal auditors, 38 financial managers of manufacturing companies and 20 individuals were studied accounting standard setting ..br According to this study, there are differences between the views of financial executives with the insights of others but there is no difference between the views of academics and internal auditors and standard setters and academics of view there is no difference, however, there are differences between the views of internal auditors and standard setters
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