تنگناهای مفاهیم حسابداری

	تنگناهای مفاهیم حسابداری
بررسی‏‌های حسابداری و حسابرسی
مقاله 2، دوره 3، شماره 3 - شماره پیاپی 1000137، دی 1373 اصل مقاله (321.21 K)
نویسنده
دکتر محمدرضا طاهری^*
عنوان مقاله [English]
The Bottle-Neck of Accounting Concepts
چکیده [English]
The purpose of this study is to describe the bottle -neck of ac counting concepts. In the first section of the paper, the term "Concpet " which has be e n explained in different sciences a r c discribed . Also in t his section, native concepts, Borrowed concepts and Abstractive concepts are explained by at least an example for each one. In the second part of the paper, the Income concepts and capital concepts which arc currently using in accounting discipline are analysizcd . The weak ness of each concepts are disclosed. The results of t he study indicate that the accounting concepts are incomplete an d needs to be more clarified .

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