انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 2 3 1993 12 22 - یادداشت سردبیر 25844 FA دکتر علی ثقفی Journal Article 1970 01 01 - https://acctgrev.ut.ac.ir/article_25844_f78f682976675a680391c43c33d00272.pdf

انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 2 3 1993 12 22 Philosophical Approach in Accounting Education رویکرد فلسفی در آموزش حسابداری 25845 FA احمد بدری Journal Article 1970 01 01 The Concept of Philosophical subjectivity in regard to its comprehensiveness, depth, and flexibility and of course its application in accounting education is been explained. The following hypotheses in searching the correlation between the role of the application of philosophical subjectivity in accounting education and the change in attitudes, approach and behaviors of students have been delineated: 1) The application of philosophical subjectivity in accounting education will improve and enhance the conceptual and creativity potentials of the students, resulting in better and appropriate communication in the accounting environment. 2) The fundamental development of accounting knowledge is inevitably related to a philosophical approach in its educational processes https://acctgrev.ut.ac.ir/article_25845_344003cde52b1a3b96b4ed4a1501ae11.pdf

انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 2 3 1993 12 22 The role ot1debfCblllracts, incentive plans and political processes in selection accounting policies نقش قراردادهای استقراض، طرح های پاداش و فرایند سیاسی در انتخاب خط مشی حسابداری 25846 FA موسی بزرگ اصل Journal Article 1970 01 01 The Costs of negotiating contracts and the role of accounting (numbers and the resulted information )in the process of contract negotiation which determines that the accounting numbers and informations have thorough effectiveness in contract negotiation; For this purpose,' debt contracts incentive plans and its political processes which' positivist theoretical researchers-have experimented have been explained. The end-result revealed that accounting and related numbers and information play an effective role in wealth distribution which results in having contract negotiation processes, Effective role in the selection of accounting policies and determination of the proposed standards. So, reviewing and education of positive accounting theory is very beneficial to the provision of our national accounting standards which determines the rationale behind the creation of standards in developed countries and ,selection of policies by the managers in these countries also have been delineated in this article. https://acctgrev.ut.ac.ir/article_25846_6c4803b39d30335376bfa473ce34112b.pdf

انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 2 3 1993 12 22 Employees Financial Reporting گزارش دهی مالی به کارکنان 25847 FA امیر پوریانسب عبدالرضا تالانه Journal Article 1970 01 01 Nowadays in most organizations there is no traces of scientific management which was put forward by TAYLOR in the early period of west countries. Based on this theory the employees were considered as mechanical objects. In todays organization there is not much facinution by the classical machinistic orientation of management. Those nations have replaced with, human resource management, democratization of decision making, participative culture and the change of functional pattern are themes which have attracted the attentions of many in this field. From an accounting and reporting perspective this modern nation manifested itself in two aspects of employees financial reporting and human resource accounting. In this article by using the technical accounting texts these subjects have been critically looked at. History, reporting rationales, themes, the manner of representation, and reasons behind the reporters, reactions against these reports and finally the role of employees report in collective bargaining processes have been explained here. https://acctgrev.ut.ac.ir/article_25847_e83428d74fdd07abb6ad0d06450cc0df.pdf

انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 2 3 1993 12 22 Continuity ASSUMPTION تداوم فعالیت 25848 FA ابوالقاسم مسیح آبادی Journal Article 1970 01 01 The continuity is one of the fundamental accounting postulates. While critical analysis of accounting literature ,the Importance, realization and the' validity of this assumption has been thoroughly questioned. The conclusions of the researchers study are as follow: 1- The continuity assumption does not have great affection formulation of accounting principles. 2- There is no comprehensive Conesus in accurate understanding of continuity concept. 3- The continuity is one oft-he precise assumptions and accountants should never assume that normal company will not remain in operation indefinitely under normal circumstances. They should look for and survey the existence or non existence of such a situation. https://acctgrev.ut.ac.ir/article_25848_64ca068a02abfb336079a830ed23b977.pdf

انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 2 3 1993 12 22 The Uniformity Of International Financial Reporting همگونی بین المللی گزارشهای مالی 25849 FA محمد رضا جعفری Journal Article 1970 01 01 The internationalization of-capital markets and ever increasing investments of multi-national corporations in different countries has doubled the necessity of relevancy, timeliness and comparability characteristics of accounting information and financial reports of these corporations. The developments in the process of unifying accounting standards on national, regional and international level as well as a summary of international efforts in the process of harmonization and unification of accounting standards by regional and international organizations have been explained in this article. The changes which as required by the U. S. Securities and Exchange Commision (S E C) of the corporations which have to be audited in 1993, and also the Securities Exchange Law of 1934 have been delineated. Finally propositions about qualitative development of financial statements disclosure of multi-national corporations have been offered. https://acctgrev.ut.ac.ir/article_25849_17790b1264c33dc2f6256eaa316f5686.pdf

انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 2 3 1993 12 22 Added Value Statement & its application in taxpayment صورت ارزش افزوده وکاربرد آن در پرداخت مالیات 25850 FA محمد رضا عباس زاده Journal Article 1970 01 01 For the issuing of the required financial information the financial statements in the forms of basic financial lists as added value forms along basic financial statements are being issued in developed countries such as Britain. Mr. Abbaszadeh in his well- researched article while dealing with the content and subjective principles of value added has analysed the mutuality of the tax policies and economic development objectives. the results of this research in regard to corporations which have demonstrated remarkable added value are as fallowing: 1- The CEMENT production corporations in, comparison with the other selected companies (auto industry ,radio & television sets corporation & Cartons production) while demonstrating better value added surplus(averagepercent) have paid less tax due to using tax subsidies. These protectionistic tax subsidy policies have been directed toward the objectives of economic development. 2- The glass making and glass blowing industry while enjoying 59 percent added value have paid more tax than the others. These companies have not been granted tax subsidies, hence contradicts the objectives of economic development. https://acctgrev.ut.ac.ir/article_25850_a69ec8bba05c22389b92961af4c75b1c.pdf

انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 2 3 1993 12 22 Historical Cost, Current Cost And Exit Value مقایسه بهای تاریخی ، بهای جاری و ارزشهای خارجی 25851 FA مهدی مرجانی نصر الله تیمانی Journal Article 1970 01 01 The Purpose of this essay is to explicate the two different kinds of exchangeable values which vie for inclusion in the accounts. The primary goal is to differentiate clearly three alternative methods of accounting: historical cost, current cost and exit value. The frist section, precisely and neutrally; explian the three alternative valuation methods. The-problem is explain through separable questions which consider a specific, simple case and try to demonstrate that one of the alternativ methods is superior to the others, The second section explain the criterion that will discrminate between alternatives which help the selection of the preferred method. The article conclude that the criterion for selection proposed is relevance to specfic decision models as opposed to unspecific usefulness or as opposed to criteria that do not discriminate. https://acctgrev.ut.ac.ir/article_25851_9834874601f37196256ff0cae31c765a.pdf

انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 2 3 1993 12 22 - آشنایی با مجلات دانشکده مدیریت 25852 FA Unknown Journal Article 1970 01 01 - https://acctgrev.ut.ac.ir/article_25852_b82427b78832d121f251ba474e28aa6c.pdf