ORIGINAL_ARTICLE
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The Financial Ratio Analysis nowadays is a useful instrument for the evaluation of financial action, credit analysis and recurities
pricing determination of corporation. These ratios are being used by investors, creditors and consulting companies. Although these
ratios might be useful for the measurement of efficiency, risk and profitability of companies, they can't be used with unifunctionality in all the countries. In another word in different countries these
function might differ. The differences mainly originate from the differences of their legal system, rules and permissibility of accountant to choose different methods of accounting and
defferent structurs of financial resources available for investment.
Although the Fundamental basics of accounting in different countries are the same, their accounting system differs on the
industrial accounting system different industries differ widely.
The application of Financial Ration of Potential foreign investors (e. q. us) in countries such as Britain, Sweden, Japan,
Germany, France, Italy and Iran has been analysed in this article. The differences of legal systems, and the degree of freedom for
accountants for the purpose of measuring assets, liabilities, the value of the shareholders equity, dividends, consolidated finanicial
statement and the differences in structure of financial resources and effective institutional, cultural and environmental factors have
been scrutinzed in this article. The GAAP model of U. S has been taken as standard for all the relevant analysis.
This article has been offered for the perspective of a potential foreign investors which wants to reduce the risk of his company by buying the shares of a foreign stock.
https://acctgrev.ut.ac.ir/article_14370_ec9816bde0d78f5f38e8298d5f51fb5f.pdf
1993-09-23
قدرت الله
طالبی
41223937
1
LEAD_AUTHOR
ORIGINAL_ARTICLE
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Accounting for post employment benefits has been one of the longstanding issues faced by Accounting policy-makers. In this article, a comprehensive review of the nature of post employment
benefits plans is presented in the first section. The next section, examines in detail the fifty-year development of post employment benefits accounting standards.
\'f"
Summary of Articles
The traditional approach has been based on a revenue expense orient a tion in whih the objective is to accrue yearly
Post employment expenses. This lead to the problem of determining how benefits accumulate with the passage of time and how these benefits should be measured. FASB No. 87
reformed three major areas: Annual expense, balance sheet items and Footnote information. A shift toward the asset and liability orientation is evident with both expense measurement and the new requirement to recognize minimum balance sheet liability for
unfunded post employment benefits.
To its credit, the F ASH did not skirt the hard question in arriving at SFAS 87, though it may have seriously underestimated the liability by not requiring the use of projected future salary levels in calculating the liability.
https://acctgrev.ut.ac.ir/article_14371_0534e153088acb785a90c23b62b256d4.pdf
1993-09-23
علی
رحمانی
55987883
1
LEAD_AUTHOR
ORIGINAL_ARTICLE
-
https://acctgrev.ut.ac.ir/article_14372_40366dd68ac490336633b55016eefbfa.pdf
1993-09-23
دکتر علی
ثقفی
32995279
1
AUTHOR
کامبیز فرقاندوست
حقیقی
25533482
2
LEAD_AUTHOR
ORIGINAL_ARTICLE
-
Industerial growth and development, along with factories and business firms, creating and evolution of social institution,
Transformation of the role of information, evolution of government institution and finally evolution in the domain of
morality requires the adherence of companies of new commitments which never existed before.
An aftermath of such multi-dimentional evolutions is the
intense interrelationship between and among accounting, politics, morality and social values. Hence Business Firms management
can no longer put the profit maximization as the only target, but fairwages, rigorous consideration of quality and pricing of
products, environmental pollution and other moral, political, racial prerogatives should be taken into consideration. For this
season, The business firms rather than only having an economic Function would be appear as multi-purpose institutions. The criteria of evaluation of performance has also shifted from short economic framework to the evalution of the social consequences
of business firms. Social accounting endeavours to recognize these
inter-related effects of the activities of business firms and the society at large for better decision making in preparation of accounting reports. The theoretical concepts and framework of
social accounting in the form of deductive methodology and the related problems have been analysed in this article. Some one shold also know that the business firms have an informal agreement and consensus with the society and the implied commitment should be recognized and reported.
https://acctgrev.ut.ac.ir/article_14373_49ba75faa979c4e1e895aec883dd0f71.pdf
1993-09-23
محمدرضا
جعفری
64937263
1
LEAD_AUTHOR
ORIGINAL_ARTICLE
-
https://acctgrev.ut.ac.ir/article_14374_954351d989cd9fa4bd5549592189a1f1.pdf
1993-09-23
مرتضی
کلانتری
85383898
1
LEAD_AUTHOR