How to cite this paper
Nikoomaram, H., Vakilifard, H & Owsati, M. (2014). A study on relationship between lower of cost or market and tax.Management Science Letters , 4(7), 1459-1462.
Refrences
Barniv, R.R., & Bao, Y. (2009). Where corporate governance and financial analysts affect valuation. Journal of International Financial Management and Accounting, 20 (3), 240-273.
Burkhardt, K., & Strausz, R. (2009). Accounting transparency and the asset substitution problem. Accounting Review, 84(3), 689-712.
Graham, L.E., Li, C. (1997). Cultural and economic influences on current accounting standards in the People & apos; s Republic of China. International Journal of Accounting, 32(3), 247-278.
Hyder, C.(2009). Is the tax man coming? The IRS is targeting raw material inventories. Concrete Producer, 27 (10), 27-29.
Peng, S., & Bewley, K. (2010). Adaptability to fair value accounting in an emerging economy: A case study of China & apos; s IFRS convergence. Auditing and Accountability Journal, 23(8), 982-1011.
Yang, Z., Rohrbach, K., & Chen, S. (2005). The impact of standard setting on relevance and reliability of accounting information: lower of cost or market accounting reforms in China. Journal of International Financial Management & Accounting, 16(3), 194-228.
Burkhardt, K., & Strausz, R. (2009). Accounting transparency and the asset substitution problem. Accounting Review, 84(3), 689-712.
Graham, L.E., Li, C. (1997). Cultural and economic influences on current accounting standards in the People & apos; s Republic of China. International Journal of Accounting, 32(3), 247-278.
Hyder, C.(2009). Is the tax man coming? The IRS is targeting raw material inventories. Concrete Producer, 27 (10), 27-29.
Peng, S., & Bewley, K. (2010). Adaptability to fair value accounting in an emerging economy: A case study of China & apos; s IFRS convergence. Auditing and Accountability Journal, 23(8), 982-1011.
Yang, Z., Rohrbach, K., & Chen, S. (2005). The impact of standard setting on relevance and reliability of accounting information: lower of cost or market accounting reforms in China. Journal of International Financial Management & Accounting, 16(3), 194-228.