Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 1 1994 06 22 Expection & Performance in the Theory of Income Expection & Performance in the Theory of Income 25853 FA Journal Article 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. 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_acf7c66123cd145d39a062ded3aafd6b.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 1 1994 06 22 Accounting Profit As A Measurement of Performance A Case Study of Small Retail Enterprises Accounting Profit As A Measurement of Performance A Case Study of Small Retail Enterprises 31549 FA Journal Article 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. 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_3f6ef69d17c6561909c684b8189fe349.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 1 1994 06 22 Subsequent Events Subsequent Events 25854 FA Journal Article 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. 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_b82e68e6366d4177332acdf3fa4d1e3a.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 1 1994 06 22 Human Resources Accounting Human Resources Accounting 25855 FA Journal Article 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. 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_4dd26a77cf6ac49c33aca7213c1d29e5.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 1 1994 06 22 Behavioral Accounting Behavioral Accounting 25856 FA Journal Article https://acctgrev.ut.ac.ir/article_25856_761477e659cec3fb2fd546672b0d6280.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 1 1994 06 22 Inventory Valuation Inventory Valuation 25857 FA Journal Article 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. 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_9b54f9ea8a55918aa6204ae8f3234329.pdf

Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 3 1 1994 06 22 - - 25858 FA Journal Article - - https://acctgrev.ut.ac.ir/article_25858_b276d5b499aa50a632efddf40bbdd75b.pdf