The study revealed poor financial reporting quality among Mongolian Stock Exchange top 20 index listed firms as … financial statements are not providing sufficient information through disclosures. The poor financial reporting practice was not … analysis period. The result indicates low accounting credibility in Mongolia and those poor quality financial reports do not …

The IFRS 8, the operating segments was converged of the IAS 14 and SFAS 131(US GAAP). It was issued in November 2006 … standard accounting for international trade. However, since the standard had been applied, it emerges advantages and …