عنوان مقاله [English]
In this paper, while stating the nature of "general Jaws", there would be an attempt to offer a discussion of principles applicable
to practice of accounting. In addition to social and naturJ Jaws whose impact on accounting is accepted as prima- facie (self ¬
evident), here, we discuss two other groups of Jaws and principJes
which impact the "accuracy" of accounting function.
The first in the group is the mathematical laws based on which the financial statements is prepared. The second in the group is
the empirical laws that would govern the structure and matter of presentation of the financial statements. The paper closes by a
comprehensive discussion of the interrelationship of the two
groups of laws.