skip to main content
Guest
My Research
My Account
Sign out
Sign in
This feature requires javascript
Library Search
Find Databases
Browse Search
E-Journals A-Z
E-Books A-Z
Citation Linker
Help
Language:
English
Vietnamese
This feature required javascript
This feature requires javascript
Primo Search
All Library Resources
All
Course Materials
Course Materials
Search For:
Clear Search Box
Search in:
All Library Resources
Or hit Enter to replace search target
Or select another collection:
Search in:
All Library Resources
Search in:
Print Resources
Search in:
Digital Resources
Search in:
Online E-Resources
Advanced Search
Browse Search
This feature requires javascript
Search Limited to:
Search Limited to:
Resource type
criteria input
All items
Books
Articles
Images
Audio Visual
Maps
Graduate theses
Show Results with:
criteria input
that contain my query words
with my exact phrase
starts with
Show Results with:
Search type Index
criteria input
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
Show Results with:
in the title
Show Results with:
anywhere in the record
in the title
as author/creator
in subject
Full Text
ISBN
ISSN
TOC
Keyword
Field
This feature requires javascript
Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors
مجله دانش حسابداری, 2019-11, Vol.10 (3), p.1-32
[Peer Reviewed Journal]
ISSN: 2008-8914 ;EISSN: 2476-292X ;DOI: 10.22103/jak.2019.13375.2892
Full text available
Citations
Cited by
View Online
Details
Recommendations
Reviews
Times Cited
External Links
This feature requires javascript
Actions
Add to My Research
Remove from My Research
E-mail
Print
Permalink
Citation
EasyBib
EndNote
RefWorks
Delicious
Export RIS
Export BibTeX
This feature requires javascript
Title:
Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors
Author:
Seyed Javad Delavari
;
Gholamhossein Mahdavi (Ph.D)
Subjects:
accounting standards
;
financial reporting
;
small entity
;
users of financial statements
Is Part Of:
مجله دانش حسابداری, 2019-11, Vol.10 (3), p.1-32
Description:
Objective: In the past few decades, the role of small entities in economies has recieved special attention due to their noticeable performances and supports for big entities’ activities. Ignoring the specific features of these entities in the preparation and presentation of financial statements and their compliance with the accounting standards of large entities have made financial statements of small entities inadequatly appropriate for various users, and imposed high costs on them,. Method: In this research, the views of 111 accounting professors of the Iranian public universities were surveyed through the questionnaire about information requirements for the users of financial statements of small entities. Result: The results of the research showed that according to the respondents, the cost of preparing financial statements by small entities is greater than its benefits, and that the users of these financial statements are unable to make optimal use of information. Also, the information required for the users of financial statements is different from what is currently provided in balance sheets, profit and loss statements, cash flow statements and notes on financial statements. Conclusion: The results of the research imply that it is necessary to simplify the financial reporting system of small entities and develop separate accounting standards for these entities.
Publisher:
Shahid Bahonar University of Kerman
Language:
Persian
Identifier:
ISSN: 2008-8914
EISSN: 2476-292X
DOI: 10.22103/jak.2019.13375.2892
Source:
DOAJ Directory of Open Access Journals
This feature requires javascript
This feature requires javascript
Back to results list
This feature requires javascript
This feature requires javascript
Searching Remote Databases, Please Wait
Searching for
in
scope:(TDTS),scope:(SFX),scope:(TDT),scope:(SEN),primo_central_multiple_fe
Show me what you have so far
This feature requires javascript
This feature requires javascript