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Therefore, the purpose of this study is to examine the effects of the three regulatory arrangements (accounting standards quality, acceptability of accounting
Some of the differences in accounting that exist across countries can be categorized in the following manner: 1 Differences in the financial statements
countries, such industries and infrastructure within their economies continue to require country generally accepted accounting principles (GAAP),
accounting practices of different countries with reference to a variety of economic, social, political and cultural factors (e g , AAA, 1977; Da Costa,
still some differences between Iranian and international standards, and there are of accounting practices of different groups of countries1
requirements of over 60 countries, encompassing both mandatory and voluntary standards, as well as stock exchange listing requirements
19 déc 2012 · Among the historical members of the EU, southern and central European countries have still cash- based accounting systems with complex