Examine of Accounting Standards Setting Authorities in America, International and Iran
International Journal of Accounting, Banking and Management, Vol. 1, No. 1, June 2013
Posted: 30 Jun 2013 Last revised: 9 Nov 2013
Date Written: June 1, 2013
In this article, considering that the role of America in Accounting standard, First financial Accounting Standards Board in America is examined in details. Then, considering that the magnifications that make in regard to acceptance of International Accounting Standards, presentation brief history of this standards set, will be showed that not only Europe Union accept this standards that set in combined accounting inventories level but also many countries in the worldwide Such as America, Canada and Japan haven't accepted this standard set and in spite of starting of symmetric projects, the date of the final of these projects is changing. In relation to discussion of Iran, either history or accounting standards of adjusted tables and International Accounting Standard are presented to show a high difference between two standard sets that creating of these differences and not be interpreted. International Accounting Standards, so, it is necessary that this problem be solved.
Keywords: Standard enactment authorities in America, IASB (International Accounting Standards Board), Accounting Standards and International Financial reporting standards and their interpretation, countries that have accepted IFRS
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