مسائل و مشکلات اجرایی هدفهای گزارشگری مالی

	مسائل و مشکلات اجرایی هدفهای گزارشگری مالی
بررسی‏‌های حسابداری و حسابرسی
مقاله 7، دوره 4، شماره 2 - شماره پیاپی 1000138، دی 1374 اصل مقاله (961.43 K)
نویسندگان
امیر پوریانسب؛ ساسان مهرانی^*
عنوان مقاله [English]
Problems of Implementing the Objectives of Financial Reporting.
چکیده [English]
The Purpose of this article is to discuss the problems of implementing the objectives of-financial reporting. First, the history of the search for objectives is briefly Outlined. Next, attention is directed to the objectives of financial statements stated on Trueblood Report. The heterogeneity of preferences for information sets among three diverse groups (User , Management, the profession) are examined and analyzed the problem of determining accounting standards under the assumption that the user interest is primary. The article have concluded that the union of individual objectives, being too diverse and contradictory, can not serve to guide policy; intersection of individual objectives maybe null; the dominant - group objectives, assuming user primacy, do not reflect the economic reality of the power of suppliers in the accounting marketplace and are, therefore, unworkable

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