تداوم فعالیت

	تداوم فعالیت
بررسی‏‌های حسابداری و حسابرسی
مقاله 5، دوره 2، شماره 3 - شماره پیاپی 1000134، دی 1372 اصل مقاله (579.81 K)
نویسنده
ابوالقاسم مسیح آبادی^*
عنوان مقاله [English]
Continuity ASSUMPTION
چکیده [English]
The continuity is one of the fundamental accounting postulates. While critical analysis of accounting literature ,the Importance, realization and the' validity of this assumption has been thoroughly questioned. The conclusions of the researchers study are as follow: 1- The continuity assumption does not have great affection formulation of accounting principles. 2- There is no comprehensive Conesus in accurate understanding of continuity concept. 3- The continuity is one oft-he precise assumptions and accountants should never assume that normal company will not remain in operation indefinitely under normal circumstances. They should look for and survey the existence or non existence of such a situation.

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