Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
Volume 15 (2018)
Volume 14 (2017)
Volume 13 (2016)
Volume 12 (2015)
Volume 11 (2014)
Volume 10 (2012)
Volume 9 (2011)
Volume 8 (2010)
Volume 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 1 (2003)
The Effects of Compliance Accounting Standard No 22 (Interim financial Report) on Users' Decisions in Comparison Interim Reports in Accordance to the Previous Requirements of the Stock Exchange

Hamid Khaleghi Moghadam; E. Davarpanah

Volume 2, Issue 6 , July 2004, Pages 1-26

Abstract
  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 ...  Read More

Evaluation of Accountability of Accounting and Financial Reporting System in Islamic Republic of Iran

Jafar Babajani

Volume 2, Issue 6 , July 2004, Pages 27-54

Abstract
  In a democratic society, Power ultimately rests in the hands of the citizen ry. The citizens delegate that power to public officials through the election process.In such society accountability requires government to answer the citizenry - to justify the raising of public resources and the purposes of ...  Read More

Accounting Standards Harmonization

Mohsen Khoshtinat; N. O. Rahimian

Volume 2, Issue 6 , July 2004, Pages 83-112

Abstract
  Harmonization means that the differences in national accounting standards should be kept to the minimum. Harmonization accommodates the existence of alternative accounting rules or practices in different countries as long as they are in harmony with each other and can be reconciled. This Article presents ...  Read More

The Effect of Independent Auditor's Report on Creditor's Decision Making

Yahya Hassas Yeganeh; Mohamad Hossein Madanie

Volume 2, Issue 6 , July 2004, Pages 113-127

Abstract
  Credit institutes and banks are one of the most important users of financial statements and auditing reports. In banking system, two main operations are fulfilled: collection of fund and lending. Decisions making for granting credit in banking system  are based specified procedures  and  ...  Read More