Complexities of accounting and financial reporting in the tourism industry

Nowadays, tourism is considered as one of the biggest industries in the world and it has attracted a lot of attention. For many countries, this industry is the most profitable source and plays a key role in economic and social development. Considering this importance, this article has addressed the accounting challenges in this industry. Awareness of these challenges increases the ability of managers to manage the company better.

کلیدواژه ها:

Tourism accounting ، Fair value accounting ، Tax complexities ، Financial statements