A Comparative Study of the Qualitative Features of Financial Reports on Accrual Accounting Basis and Cash Accounting Basis in Medical Science Universities
In Iran, the public sector has used the cash basis in financial reporting which is not capable to compute the cost of services and do performance based budgeting. Therefore, universities of medical sciences of Iran have used an accrual accounting basis since 2005. The present study investigates the...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Payame Noor University
2014-11-01
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| Series: | حسابداری دولتی |
| Subjects: | |
| Online Access: | http://gaa.journals.pnu.ac.ir/article_1866_b20bd38ead2216f068ecbcd2681060bc.pdf |