تنگناهای مفاهیم حسابداری

The purpose of this study is to describe the bottle -neck of
ac counting concepts. In the first section of the paper, the term
"Concpet " which has be e n explained in different sciences a r c
discribed .
Also in t his section, native concepts, Borrowed concepts and
Abstractive concepts are explained by at least an example for
each one.
In the second part of the paper, the Income concepts and
capital concepts which arc currently using in accounting discipline
are analysizcd . The weak ness of each concepts are disclosed. The
results of t he study indicate that the accounting concepts are
incomplete an d needs to be more clarified .