Continuity ASSUMPTION
The continuity is one of the fundamental accounting postulates. While critical analysis of accounting literature ,the Importance, realization and the' validity of this assumption has been thoroughly questioned. The conclusions of the researchers study are as follow: 1- The continuity assumption...
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University of Tehran
1993-12-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Online Access: | https://acctgrev.ut.ac.ir/article_25848_64ca068a02abfb336079a830ed23b977.pdf |
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doaj-ad89689bf03b4a51b1d49d6fc974a2212020-11-25T01:41:38Zfas University of Tehranبررسیهای حسابداری و حسابرسی2645-80202645-80391993-12-012325848Continuity ASSUMPTIONابوالقاسم مسیح آبادیThe continuity is one of the fundamental accounting postulates. While critical analysis of accounting literature ,the Importance, realization and the' validity of this assumption has been thoroughly questioned. The conclusions of the researchers study are as follow: 1- The continuity assumption does not have great affection formulation of accounting principles. 2- There is no comprehensive Conesus in accurate understanding of continuity concept. 3- The continuity is one oft-he precise assumptions and accountants should never assume that normal company will not remain in operation indefinitely under normal circumstances. They should look for and survey the existence or non existence of such a situation.https://acctgrev.ut.ac.ir/article_25848_64ca068a02abfb336079a830ed23b977.pdf |
| collection |
DOAJ |
| language |
fas |
| format |
Article |
| sources |
DOAJ |
| author |
ابوالقاسم مسیح آبادی |
| spellingShingle |
ابوالقاسم مسیح آبادی Continuity ASSUMPTION بررسیهای حسابداری و حسابرسی |
| author_facet |
ابوالقاسم مسیح آبادی |
| author_sort |
ابوالقاسم مسیح آبادی |
| title |
Continuity ASSUMPTION |
| title_short |
Continuity ASSUMPTION |
| title_full |
Continuity ASSUMPTION |
| title_fullStr |
Continuity ASSUMPTION |
| title_full_unstemmed |
Continuity ASSUMPTION |
| title_sort |
continuity assumption |
| publisher |
University of Tehran |
| series |
بررسیهای حسابداری و حسابرسی |
| issn |
2645-8020 2645-8039 |
| publishDate |
1993-12-01 |
| description |
The continuity is one of the fundamental accounting postulates.
While critical analysis of accounting literature ,the Importance,
realization and the' validity of this assumption has been thoroughly
questioned. The conclusions of the researchers study are as
follow:
1- The continuity assumption does not have great affection
formulation of accounting principles.
2- There is no comprehensive Conesus in accurate
understanding of continuity concept.
3- The continuity is one oft-he precise assumptions and
accountants should never assume that normal company will not remain
in operation indefinitely under normal circumstances. They should
look for and survey the existence or non existence of such a
situation. |
| url |
https://acctgrev.ut.ac.ir/article_25848_64ca068a02abfb336079a830ed23b977.pdf |
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AT ạbwạlqạsmmsyḥậbạdy continuityassumption |
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