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Financial statements are a result of accounting information system and for this reason a major part of theories, investigations and set standards in accounting, are related to basic financial statements. The ultimate goal of accounting is to fulfill the necessary information for those using accounti...
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Format: | Article |
Language: | fas |
Published: |
University of Tehran
2003-12-01
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Series: | بررسیهای حسابداری و حسابرسی |
Subjects: | |
Online Access: | https://acctgrev.ut.ac.ir/article_10473_8a8bf4df89bed2700e553ee7afc7729b.pdf |