Statement of Investment Deposits Performance: Improvement of Accountability in the Business Model of Usury-free Banking in Iran, Consistant with IFRS

Ahmad Badri
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Ahmad Badri: Shahid Beheshti University

Journal of Money and Economy, 2015, vol. 10, issue 1, 131-158

Abstract: Statement of investment deposits performance is a separate and supplementary financial statement that is designed with two objectives: 1. Improvement in the level of disclosure and accountability of the banks to the owners of investment deposits as the main providers of the banks’ resources, and 2. Implementation of the IFRS standards

Keywords: Accountability; Usury-free Banking Business Model in Iran; Statement of investment deposits performance; Conceptual framework for international financial reporting; Financial statements (search for similar items in EconPapers)
Date: 2015
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