"انتظارات" و "دستاوردها " در تئوری سود

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.