عنوان مقاله [English]
The Purpose of this article is to discuss the problems of
implementing the objectives of-financial reporting. First, the
history of the search for objectives is briefly Outlined. Next,
attention is directed to the objectives of financial statements
stated on Trueblood Report.
The heterogeneity of preferences for information sets among
three diverse groups (User , Management, the profession) are
examined and analyzed the problem of determining accounting
standards under the assumption that the user interest is primary.
The article have concluded that the union of individual
objectives, being too diverse and contradictory, can not serve to
guide policy; intersection of individual objectives maybe null; the
dominant - group objectives, assuming user primacy, do not
reflect the economic reality of the power of suppliers in the
accounting marketplace and are, therefore, unworkable