عنوان مقاله [English]
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
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