پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 162 |
| تعداد شماره‌ها | 6,694 |
| تعداد مقالات | 72,251 |
| تعداد مشاهده مقاله | 129,279,300 |
| تعداد دریافت فایل اصل مقاله | 102,132,324 |
رویدادهای بعد از تاریخ ترازنامه | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 2، دوره 3، شماره 1 - شماره پیاپی 1000135، تیر 1373 اصل مقاله (471.11 K) | ||
| نویسنده | ||
| سید عباس هاشمی* | ||
| عنوان مقاله [English] | ||
| Subsequent Events | ||
| چکیده [English] | ||
| The users of financial inf6rlnati6n are from different works of society with different levels of awareness and with vast informational needs & intetests Therefore, the firiancial information have to be reported in such away that should meet' the needs of all groups with respect to 'description; determination &. satisfaction of users. The Accountants for provision of financial information face with certain environmental limitation, more over they have to take into consideration the prinCiples originating from accounting objectives & assumptions. Due to the reason that most of the users except for exceptional cases are not able to request the relevant information for their use so they must rely on financial statement with respect to all assumption, principles, limitations & rules of accounting and to use them in their decision making. One of the most important principles of accounting is the "Disclosure". Based on this Principle the required information about business activities should be prepared in such a way that the conscious decision making can be facilitated for the user of information. The important events which should be transparent in financial statements are the subsequent events. | ||
|
آمار تعداد مشاهده مقاله: 2,853 تعداد دریافت فایل اصل مقاله: 1,712 |
||
سامانه مدیریت نشریات علمی. قدرت گرفته از سیناوب