per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1994-06-22
3
1
25853
"انتظارات" و "دستاوردها " در تئوری سود
Expection & Performance in the
Theory of Income
عیسی حسین پناه
51247557
1
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.
https://acctgrev.ut.ac.ir/article_25853_0b52526377a8181b07d51fde97c5ede0.pdf
per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1994-06-22
3
1
31549
-
Accounting Profit As A
Measurement of Performance
A Case Study of Small Retail Enterprises
Youness Alizadeh
61756436
1
Chris McDowell
75688925
2
Colleen Wade
85646366
3
In this paper the issue of performance measurement for very
small enterprises is examined. A case study was undertaken to
examine seven small retailer's in the Northern NSW City of
Lismore . The retailer's beliefs and attitudes about profit and
performance measurement are shown to be at a variance with
normative expectations. Participants demonstrated a poor
understanding of profit measurement, and were inclined towards
other measures of performance.
https://acctgrev.ut.ac.ir/article_31549_0a44bc85f78f7efd4fab58f86472a620.pdf
per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1994-06-22
3
1
25854
رویدادهای بعد از تاریخ ترازنامه
Subsequent Events
سید عباس هاشمی
hashemiacc@yahoo.com
1
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.
https://acctgrev.ut.ac.ir/article_25854_6659d0dbc6e16d11289f8c5f3bb8cafe.pdf
per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1994-06-22
3
1
25855
حسابداری منابع انسانی
Human Resources Accounting
عبد الرضا تالانه
unistpapers@yahoo.com
1
امیر پوریانسب
69549816
2
Recent decades have resulted with tremendous technological
developments. In parallel to these developments in world
economy, the structure and styles of market and employment has
changed sharply. The effect of these developments on surface and
types of employments has been much wivid and emphatic and
since the time that the efficiency land effectiveness of capital has
been scratinized, the issue of human resource management has
absorbed more attention.
Without doubt the management for decision making is in
desporate need of information. human resource accounting
(HRA) is a practical way for providing information for decision
makers who are willing to manage the human resources which, are
under their control as better as possible.
In this article by utilizing the human resource accounting texts,
first1 the moralety and human resource accounting, then the
concept of "HRA" with respect. to-its goals & objectives, the cost
with respect to its valuo,;tl'1a,neymeasure (value) in respect to
non-money value, the human resource valuation models, the
reaction of utilizes in respect to HR statement Sand .the related
critics respectively have been dealth with.
https://acctgrev.ut.ac.ir/article_25855_b93b40103e339999c4a38235772840ad.pdf
per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1994-06-22
3
1
25856
حسابداری رفتاری
Behavioral Accounting
علی رحمانی
55987883
1
https://acctgrev.ut.ac.ir/article_25856_a8fba2b3b3b5dcc92542caaf93613674.pdf
per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1994-06-22
3
1
25857
ارزشیابی موجودی ها
Inventory Valuation
معصومه علوی
54377236
1
Inventories are the most important part of all business and
corporation Assets. Hence the method of valuation and its report
in the financial statements has tremendous effect on financial
position and the result of operation of the firm.
The inventories, due to the fact that they are continually
consumed and replaced are considered as dynamic and circulating
asset of corporation; and for this very characteristic the valuation
of such kinds of assets. Have primary importance.
The most fundamental objective of inventory accounting are as
follow: an effort to match the expense with revenue for
determination of net income, to value the inventory for the
financial position. Also the inventory valuation is important in
prediction of future cash flows of the .corporation.
One of the function of accounting theory is to find ways by
which to be able to measure the assets of corporation as better as
possible in order to provide usefull information for economic
decision making. In this article different method of inventory
valuation and it’s theortical reasons are discussed.
https://acctgrev.ut.ac.ir/article_25857_fc50e58247a7a4a9f0c827f96502c0cb.pdf
per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1994-06-22
3
1
25858
پژوهشهای کاربردی در حسابداری (قسمت اول)
-
محمد صادقی
24588586
1
-
https://acctgrev.ut.ac.ir/article_25858_e1e028ab10c91df9538f5cb7bdcfb1df.pdf