@article { author = {پناه, عیسی حسین}, title = {Expection & Performance in the Theory of Income}, journal = {Accounting and Auditing Review}, volume = {3}, number = {1}, pages = {-}, year = {1994}, publisher = {University of Tehran}, issn = {2645-8020}, eissn = {2645-8039}, doi = {}, abstract = {Up to Now these has not been any clear explanation about the relationship between Income based on discounted future cash flow & Income based on asset Valuation. Some has considered these as two interchangeable concepts which one has the priority over the other. Most of the critical Views expressed in avocation of discounted cash flow method have presented it as an ideal accounting system, which may have not have a thorough basis. Moreover the criticism expressed against the traditional accounting due to its assumption of "Present Value accounting" being capable and having series of merits may not seem very credible. Even some experts imply that in some cases such as utilization of current value accounting or replacement valuation is the main reason as for its credibility and soundness, while these two are based on different basis & background than .the concept of present value accounting. It is been argued in this article that the Income and asset valuation on the basis of present &. actual value concept arid the positivistic basis are not contradictory or conflicting concept which in the process of accounting one to be preferred 'for the others. But the difference is in the domain oftl1eir nature arid application. The conceptual aspects of these differences have been dealt in this article.}, keywords = {}, title_fa = {"انتظارات" و "دستاوردها " در تئوری سود}, abstract_fa = {}, keywords_fa = {}, url = {https://acctgrev.ut.ac.ir/article_25853.html}, eprint = {https://acctgrev.ut.ac.ir/article_25853_0b52526377a8181b07d51fde97c5ede0.pdf} }