حسابداری خرید اقصاطی بر اساس موازین قانونی و شرعی

	حسابداری خرید اقصاطی بر اساس موازین قانونی و شرعی
بررسی‏‌های حسابداری و حسابرسی
مقاله 4، دوره 1، شماره 1 - شماره پیاپی 1000133، مهر 1371 اصل مقاله (878.39 K)
نویسنده
محمد صفری کوپائی^*
عنوان مقاله [English]
Accounting for Installment purchasing' Based on Business and Religious (ISLAMIC) Law:
چکیده [English]
For the reason of religious and legal principles contradictions, principles and concepts of Installments Purchasing in Iran are totally different from what is common practice in the western countries. Not having appropriate accounting standards, Iran's current methods of accounting is based on that of the UK and USA. In this article, the principles and concepts of Installment purchasing in accounting have been analyzed from religious and legal prospectus, and its distinctive features with that of common practice in Europe and America have been fully stated. Then all the efforts have been made through analogical and reasoning method, and using the accounting concepts, to find an appropriate method with considering Business and Islamic Law for designing an accounting system for installment purchases and putting it into practice.

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