Applying and Teaching Fair Valuation Accounting in Banks with a Systematic Approach

Davoud Arefi; Gholamreza Farsadamanollahi; Amir Reza Keyghobadi

Volume 1, Issue 1 , December 2022, , Pages 58-68

  Purpose: In this context, the current research has sought to identify the state of application and training of fair valuation accounting in banks with a qualitative approach. In this perspective, the impact of fair value accounting on the efficiency of banks is useful in making policy decisions in order ...  Read More