عنوان مقاله [English]
نویسندگان [English]چکیده [English]
In accounting standard N o.22 of Iran, the lowest interim financial report contents and the principles of identification as well as measurement in the case of performing in preparation of interim financial settlements and the aim of preparation of this information has been the securing of investments needs, creditors and the other users.
The aim of this research is that the efficiency rate and benefit of these information and its merit as to interim reports to be measured and finally to response to this question that whether the preparation of interim financial statements have been required in accordance to Standard No.22 or not and whether we can supply the more useful information to the users of supply and cause the changing of view and finally their final decision making as to the time and consumed additional expense in preparation of these information in comparison to the interim reports in accordance to the previous requirements of the stock exchange.
For achieving to the aims of research, the experimental method and distribution of questionnaire were used and by usage from the students in Master of Science degree in the field of Accounting in University of Tehran, they were substituted as statistical society for financial statements i n two groups of Experimental & Control Groups and making the conditions for testing and usage from plan after ·the test with the Control Group that the findings of research resulting from Experimental Environment to the software environment as Excel and SPSS have been transferred and finally after statistical analysis that their main is Pearaions Chi - Square test with usage from Yates Correction guidance, Fishrr - Irwins Exact test and usage from Sommer, s. coefficient association and Gamm, s. Coefficient of Association as well as T student test and Mann-Whitney U test, finally the obtained results show that they have not regarded among the made decisions on the basis of interim financia1l statements as standard and made decisions of interim reports in accordance to the previous requirements of exchange stock in related to the same trading unit as well as they haven't regard the difference considerably between standard interim financial statements and ex interim financial reports.
It should be mention that the above obtained results have obtained in the conditions and limits of this research that their explanation has been mentioned in fifth chapter.