شناسایی چالش‌های فنی به‎کارگیری ارزش‎ منصفانه در گزارشگری مالی ایران: با تأکید بر الزامات IFRS13

رحمانی، علی؛ طاهری، ماندانا (1396). بهای تمام شده یا ارزش منصفانه تسهیلات، کدام‎یک بر زیان اعتباری شبکه بانکی ایران مؤثرتر است؟ فصلنامه پژوهش‎های پولی- بانکی، 10(33)، 481 – 507.

کرمی، غلامرضا؛ بیک بشرویه، سلمان (1396). تدوین مدل پیاده‎سازی نظام ارزش‎های منصفانه در ایران با تأکید بر اندازه‎گیری. بررسی‎های حسابداری و حسابرسی، 24(4)، 573 – 596.

مقدسی نیکجه، مینا؛ حجازی، رضوان؛ اکبری، مرتضی؛ دهقان دهنوی، محمد علی (1396). تأثیر برآورد ارزش منصفانه پرتفوی تسهیلات اعطایی بانک‎ها با رویکرد استانداردهای بین‎المللی گزارشگری مالی (مطالعه موردی: یک بانک ایرانی). بررسی‎های حسابداری و حسابرسی، 24 (4)، 597-621.

مؤمنی، منصور؛ فعال قیومی، علی (1396). تحلیل آماری با استفاده از SPSS. چاپ یازدهم. تهران: انتشارات نگارنده دانش.

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