Problems of Implementing the Objectives of Financial Reporting.
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 p...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
1995-12-01
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| Series: | بررسی‌های حسابداری و حسابرسی |
| Online Access: | https://acctgrev.ut.ac.ir/article_25882_3e35d5a6f8fc4d68345c6973734c009b.pdf |
| _version_ | 1811282740167835648 |
|---|---|
| author | امیر پوریانسب ساسان مهرانی |
| author_facet | امیر پوریانسب ساسان مهرانی |
| author_sort | امیر پوریانسب |
| collection | DOAJ |
| description | 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 |
| first_indexed | 2024-04-13T01:58:00Z |
| format | Article |
| id | doaj.art-3b1b826843a047138a0a635da0260568 |
| institution | Directory Open Access Journal |
| issn | 2645-8020 2645-8039 |
| language | fas |
| last_indexed | 2024-04-13T01:58:00Z |
| publishDate | 1995-12-01 |
| publisher | University of Tehran |
| record_format | Article |
| series | بررسی‌های حسابداری و حسابرسی |
| spelling | doaj.art-3b1b826843a047138a0a635da02605682022-12-22T03:07:42ZfasUniversity of Tehranبررسی‌های حسابداری و حسابرسی2645-80202645-80391995-12-014225882Problems of Implementing the Objectives of Financial Reporting.امیر پوریانسبساسان مهرانیThe 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, unworkablehttps://acctgrev.ut.ac.ir/article_25882_3e35d5a6f8fc4d68345c6973734c009b.pdf |
| spellingShingle | امیر پوریانسب ساسان مهرانی Problems of Implementing the Objectives of Financial Reporting. بررسی‌های حسابداری و حسابرسی |
| title | Problems of Implementing the Objectives of Financial Reporting. |
| title_full | Problems of Implementing the Objectives of Financial Reporting. |
| title_fullStr | Problems of Implementing the Objectives of Financial Reporting. |
| title_full_unstemmed | Problems of Implementing the Objectives of Financial Reporting. |
| title_short | Problems of Implementing the Objectives of Financial Reporting. |
| title_sort | problems of implementing the objectives of financial reporting |
| url | https://acctgrev.ut.ac.ir/article_25882_3e35d5a6f8fc4d68345c6973734c009b.pdf |
| work_keys_str_mv | AT ạmyrpwryạnsb problemsofimplementingtheobjectivesoffinancialreporting AT sạsạnmhrạny problemsofimplementingtheobjectivesoffinancialreporting |