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One of the primary objectives of an accounting system is providing relevant, timely and reliable information for the users of such information. The traditional accounting system to provide such information is historical cost accounting, since historical cost accounting system meets the reliability a...

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Bibliographic Details
Main Authors: دکتر محسن دستگیر, محسن امیدعلی
Format: Article
Language:fas
Published: University of Tehran 2004-03-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_10466_3545d3b41e6fa8009bbae197abb4c2e6.pdf