Crawford, L., H. Extance, C. Hellier and D. Power, (2012)," Operating segments: the usefulness of IFRS. ICAS Insight", the Institute of Chartered Accountants of Scotland, Edinburgh.Ewert, R and Wagenhofer. A, (2012), "Using Academic Research for the Post-Implementation Review of Accounting Standards: A Note", ABACUS (A Journal of Accounting, Finance, and Business Studies), 48(2): 278-291.FAF, (2012), “Post Implementation Review Report on FASB Statement No. 131, Disclosures about Segments of an Enterprise and Related Information”, available at http://www.accountingfoundation.org.FAF, (2012), “Post Implementation Review Report on FASB on FIN 48, Accounting for Uncertainty in Income Taxes”, available at http://www.accountingfoundation.org.FAF, (2013), “Post Implementation Review Report on FASB on SFAS 141, Business Combinations”, available at http://www.accountingfoundation.org.FAF, (2013), “Post Implementation Review Report on FASB on SFAS 109, Accounting for Income Taxes”, available at
http://www.accountingfoundation.org.
FAF, (2014), “Post Implementation Review Report on FASB on FASB Statement No. 157, Fair Value Measurements”, available at
http://www.accountingfoundation.org.
FAF, (2014), “Post Implementation Review Report on FASB on FASB Statement No. 123, Share-Based Payment”, available at
http://www.accountingfoundation.org.
FAF, (2014), “A Description of the FAF'S Post Implementation Review Process”, March 2012 (FAF 2012b).FAF, (2015), “Post Implementation Review Report on FASB on FASB Statement No. 160, Noncontrolling Interests in Consolidated Financial Statements”, available at http://www.accountingfoundation.org.FAF, (2015), “Post Implementation Review Report on FASB on FASB Statement No. 128, Earnings per Share”, available at
http://www.accountingfoundation.org.
Frischmann.Peter, Terry.Shevlin and Ryan.Wilson, (2008), "Economic consequences of increasing the conformity in accounting for uncertain tax benefits", Journal of Accounting and Economics, 46:261-278.GASB 67, (2012), “Financial Reporting for Pension Plans”, available at
http://www.GASB.org.
Gholamzade. M, saghafi. A, (1395), "A Framework for Post Implementation Review of Iranian Accounting Standards", Empirical Research in Accounting, 22: 23-43 (in Persian).IAS 26, (1987), “Accounting and Reporting by Retirement Benefit Plans”, available at http://www.IASB.org.IASB, (2013), “Post-implementation Review: IFRS 8 Operating Segments”, Report and Feedback Statement.IASB, (2015), “Post-implementation Review: IFRS 3 Business Combinations”, Report and Feedback Statement.International financial reporting standards foundation, (2018), "conceptual framework for financial reporting".Iranian accounting Standard number 27, (1384), "Retirement benefit plans", audit organization (in Persian).Kajuter, P. and M. Nienhaus (2012). Value relevance of segment reporting-Evidence from German Companies", working paper, University of Munster.Koester. Allison, (2011), "Investor Valuation of Tax Avoidance through Uncertain Tax Positions", American Accounting Association Annual Meeting - Tax Concurrent Sessions.Safaifar. F, (1388), "The effects of applying accounting standard NO.27 (retirement benefit plans) on decisions of the users of financial statements of the Social Security Organization", M.A thesis, khatam university (in Persian).Securities and Exchnage Organization, (1390), "pension funds, Securities and Exchnage Organization publication, (in Persian).SFAS 35, (1980), “Accounting and Reporting by Defined Benefit Pension Plans”, http://www.FASB.org.Song.Wei-Ling, Tucker. Alan L, (2008), Corporate Tax Reserves, Firm Value, and Leverage", San Francisco Meetings Paper.
)