Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities

The reform in the financial accounting and reporting system of public sector organizations requires assurance that the essential conditions are provided for using two of the most important distinguishing features of governmental accounting, namely the modified accrual basis and measurement focus kno...

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Bibliographic Details
Main Authors: Jafar Babajani, Arezoo Madadi
Format: Article
Language:fas
Published: University of Tehran 2009-06-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_19998_4ae511e6e47ba299bdb7e94144f90367.pdf