• linkedin

گروه تالار تخصصی حسابداری در تلگرام

می توانید در قسمت جستجوی تلگرام accmeta را سرچ کرده و یا از لینک
 https://t.me/accmeta/
وارد شوید.


telegram_128-min - Current Issues in Management Accounting -ترجمه حسابداری مدیریت - متا

این گروه جهت تبادل نظر و انتقال تجربه در بین همکاران حسابدار ایجاد شده است.

حضورتان را ارج می نهیم

Google


normal_post - Current Issues in Management Accounting -ترجمه حسابداری مدیریت - متا نویسنده موضوع: Current Issues in Management Accounting -ترجمه حسابداری مدیریت  (دفعات بازدید: 2458 بار)

0 کاربر و 1 مهمان درحال دیدن موضوع.

آفلاین saha.A

xx - Current Issues in Management Accounting -ترجمه حسابداری مدیریت - متا
Current Issues in Management Accounting -ترجمه حسابداری مدیریت
« : ۱۴ اردیبهشت ۱۳۹۲ - ۱۹:۴۱:۵۰ »
hi friends
Please help me to translate this article
Thank you


Current Issues in Management Accounting

INTRODUCTION

Accounting measures of performance have been the traditional mainstay of quantitative approaches to organizational performance measurement. However, over the past two decades, a great deal of attention has been paid to the development and use of non-financial measures of performance, which can be used both to motivate and report on the performance of business and other organizations. The impetus for such developments has come from both the bottom and the top of the organization. Much performance management at the operational level is carried out using specific indicators of performance, which are usually not measured in financial terms. At the most senior levels, although financial performance is inevitably a major consideration, there has been increasing recognition that other important factors in the effective running of the organization cannot be well captured by such measures (Neely 2002).

Thus, non-financial performance measures have undergone significant development, to the relative neglect of the development of improved financial measures. However, the recent publicity surrounding the marketing of economic value added as an overall measure of company performance by management consultants can be seen as a sign of a new emphasis on the financial aspects of performance. It will be argued that there are three different major functions for financial performance measures, and that, although these functions overlap to some extent, major confusion can be caused by applying measures developed for one function to a different one (Neely 2002).

Any organization, whether public or private, has to live within financial constraints and to deliver perceived value for money to its stakeholders. The role of the finance function is to manage the financial resources of the organization, and to ensure that the financial constraints it faces are not breached. Failure to do this will lead to financial distress, and ultimately, for many organizations, to financial failure or bankruptcy. Establishment of precisely what the financial constraints are and how the proposed operating plans will impact upon them are a central part of the finance function. There are three main areas of focus for financial plans. Most basically, cash flow planning is required to ensure that the cash is available to meet the financial obligations of the organization. Failure to manage cash flows will result in technical insolvency. For business organizations, the second area requiring attention is profitability, or the need to acquire resources at a greater rate than using them. Although over the life of an enterprise, total net cash flow and total profit are essentially equal, this can mask the fact that in the short-term they can be very different (Neely 2002).

Indeed, one of the major causes of failure of new small business enterprises is not that they are unprofitable in the long term, but that growth in profitable activity has outstripped the cash necessary to resource it. The major difference between profit and cash flow is the time period between payments made for capital assets which will generate income in the future and the actual receipt of that income which is needed as working capital. This highlights the third area of focus, namely on assets and the provision of finance for their purchase (Neely 2002). Businesses need to know about their financial performance to access what are the things they are doing right. The paper takes a look at the two forms of accounting systems. The paper will also discuss on the concern towards the financial and management accounting’s linkage and such linkage drawing operating decision making into a short-term, narrow focus not supportive of the most effective operations


Linkback: http://irmeta.com/meta/b2135/t14847/

MACC-cactus

آفلاین saha.A

xx - Current Issues in Management Accounting -ترجمه حسابداری مدیریت - متا
پاسخ : Current Issues in Management Accounting -ترجمه حسابداری مدیریت
« پاسخ #1 : ۱۴ اردیبهشت ۱۳۹۲ - ۱۹:۴۳:۰۴ »
ACCOUNTING AND ORGANIZATIONS

As instruments, financial statements can only provide representations of the phenomena that guide the decision-making processes of investors, creditors and other interested parties. The serviceability of these statements will be dependent on the extent to which they depict accurately the phenomena they purport to represent. This notion has been explained under a variety of guises in the accounting literature. Accounting is financial map-making. The better the map, the more completely it represents the complex phenomena that are being mapped. Financial statements may be viewed as descriptive accounts of the financial relationships between an entity and its environment from time to time, and changes in that relationship over time (West 2003).

Accordingly, a system of accounting may be viewed as a model of the system of financial relationships between an entity and its environment. The function of the accounting system is, therefore, to represent the financial consequences of an entity’s actions and the financial consequences of the endogenous and exogenous factors which determine an entity’s financial status in relation to all other entities. When the laws underlying the accounting model have the same syntactical structure as a corresponding set of laws which govern the phenomena of financial position and financial performance, financial statements may be considered syntactically isomorphic with the actual financial position and financial performance of firms (West 2003).

The consequences of faulty financial instrumentation may be severe. Where the decision-making processes of individual investors are misguided, economic inefficiencies with broader social repercussions are likely to ensue. To protect against these adversities, accounting, in common with other systems of instrumentation, needs to be subject to some form of governance or discipline. Consistent with this qualitative standards for accounting information have a long history. They appeared in early bookkeeping manuals and were written into the constitutive documents of commercial ventures and a variety of statutes in the United Kingdom during the eighteenth and early nineteenth centuries. Their purpose was to signify the duty to ensure that accounts were properly kept as a basis for representing the financial affairs of public bodies and business firms. rather than seeking to ensure that accounting information corresponds with the actual financial features of firms as at their date and that the function of accounting is therefore served there is evidence that the accounting profession has been, and continues to be, concerned only to ensure that financial statements have been prepared on the basis of prescribed technical accounting rules (West 2003).

Were these rules to prescribe an effective system of financial instrumentation, they would provide the means by which the function of accounting would be better served. Accountants of the highest abilities and reputations are willing to give their considered opinion, after due examination, that the financial statements fairly present the position of a company based upon accounts determined in accordance with accepted principles of accounting. It follows that these fundamental truths upon which such opinion is based, and which may be properly dignified with the term principles, are known to the accountant and are matters with respect to which there can be no general disagreement (West 2003). Businesses use accounting as a method to know how they are performing and to see if there is a balance between what the company acquires and what the company takes out. The balance should be maintained so that a firm operates for a longer time. Accounting systems are said to have different forms one is financial accounting and the other is management accounting. The next discussion focuses on Financial Accounting

آفلاین saha.A

xx - Current Issues in Management Accounting -ترجمه حسابداری مدیریت - متا
پاسخ : Current Issues in Management Accounting -ترجمه حسابداری مدیریت
« پاسخ #2 : ۱۴ اردیبهشت ۱۳۹۲ - ۱۹:۴۵:۲۶ »
FINANCIAL ACCOUNTING

Financial accounting and reporting is essentially a means to provide information. If information is to be useful, there must be uncertainty that can possibly be resolved by such information. To understand why accounting is useful at all, analyzing accounting information in the context of certainty would be clearly inappropriate. An information system provides signals that alter the likelihood of the occurrence of future events or states of the world that are part of a decision problem. A decision problem is characterized by states of the world, their probabilities, actions the decision-maker can choose, results of state-action combinations, and the utilities the decision-maker receives from such results. The usefulness of information can only be assessed in the context of a particular decision problem. Thus, the same information system may be useful in one context but not in another. General-purpose financial accounting and reporting is designed primarily to provide information to people outside the firm, such as investors, creditors, and customers (Hopwood, Leuz & Pfaff 2004).

These parties are presumably interested in that information and rely on it for their own decision-making. The firm prepares the accounting information, and hence is better informed than the users. Further, some potential users of information have conflicts of interest with the firm. The information asymmetry generates concerns because it is not necessarily in the firm's best interest to provide the information at all, or to provide it in an unbiased fashion. It is in such a context that disclosure and earnings management issues arise. Introducing an auditor as another player with asymmetric information and potential conflicting interests adds another layer of incentive issues to be considered. However, there are several features of financial accounting systems that make them peculiar information systems (Hopwood, Leuz & Pfaff 2004).

Accounting provides periodic information about the financial position of a firm. Accountants use accruals to provide information about transactions and events, not just cash flows. Accrual accounting allocates cash flows to particular periods under specific transformation rules. This information leads to the distinct accounting language, such as stocks and flows, assets and liabilities, and income. The transformation rules include the realization principle, which defines when revenue is recognized; the matching principle, which states that expenses follow the respective revenues; and conservatism, which introduces a bias in the reported income. Financial accounting and reporting is governed by standards or rules developed by standard-setters or legal bodies on a national or international level. The objective is to provide decision-useful information to the stakeholders of the firm (Hopwood, Leuz & Pfaff 2004).

Accounting information competes with other information sources, which are provided either directly by the firm or generated by intermediaries. To be valuable, the information must have a comparative advantage over other sources, or at least a complementary value. Indicators attesting that this is in fact the case are that investors and analysts usually generate earnings expectations and react to firms meeting or not meeting them, and that they also react to accounting scandals. Firms exert effort in managing earnings. These features make accounting reports a special and important information system. Useful models in financial accounting attempt to capture some of these features (Hopwood, Leuz & Pfaff 2004). Financial accounting is focused on the financial issues of the company and it provides financial related information to internal and external people concerned with the company. The main focus of financial accounting is making sure that the stakeholders are given positive financial information

آفلاین bardiya66

xx - Current Issues in Management Accounting -ترجمه حسابداری مدیریت - متا
پاسخ : Current Issues in Management Accounting -ترجمه حسابداری مدیریت
« پاسخ #3 : ۱۵ اردیبهشت ۱۳۹۲ - ۰۰:۴۴:۲۷ »
Current Issues in Management Accounting
INTRODUCTION
Accounting measures of performance have been the traditional mainstay of quantitative approaches to organizational performance measurement. However, over the past two decades, a great deal of attention has been paid to the development and use of non-financial measures of performance, which can be used both to motivate and report on the performance of business and other organizations. The impetus for such developments has come from both the bottom and the top of the organization. Much performance management at the operational level is carried out using specific indicators of performance, which are usually not measured in financial terms. At the most senior levels, although financial performance is inevitably a major consideration, there has been increasing recognition that other important factors in the effective running of the organization cannot be well captured by such measures (Neely 2002).
مباحث جاری در حسابداری مدیریت
مقدمه
معیارهای حسابداری سنجش عملکرد, تکیه گاه سنتی روش های کمی اززیابی عملکرد سازمانی بوده اند.با این وجود طی دو دهه گذشته توجه بسیاری به توسعه و استفاده از معیارهای غیر مالی عملکرد معطوف شده است ؛ که می توانند هم برای انگیزش و هم گزارش دهی عملکرد سازمانهای تجاری- و نیزسایرسازمانها -مورد استفاده قرارگیرند.انگیزه برای توسعه این شاخص ها ازپایین ترین تا بالاترین سطوح سازمان جریان دارد. در سطح عملیاتی سازمان , بخش عمده مدیریت عملکرد با استفاده از شاخص های خاص عملکرد – که غالبا" با معیارهای غیر مالی اندازه گیری می شوند– صورت می گیرد.اگر چه در سطوح سازمانی بالاتر , عملکرد مالی به نحوی اجتناب نا پذیر توجه اصلی را به خود اختصاص داده است اما در عین حال بنحوی فزاینده مشخص می گردد که این شاخص ها توانایی اندازه گیری و نمایاندن  سایر عوامل مهم اداره اثر بخش سازمان را ندارند .(نیلی 2002)

Thus, non-financial performance measures have undergone significant development, to the relative neglect of the development of improved financial measures. However, the recent publicity surrounding the marketing of economic value added as an overall measure of company performance by management consultants can be seen as a sign of a new emphasis on the financial aspects of performance. It will be argued that there are three different major functions for financial performance measures, and that, although these functions overlap to some extent, major confusion can be caused by applying measures developed for one function to a different one (Neely 2002).

بنابراین در واکنش به عدم توسعه شاخص های  بهبودیافته مالی ؛ ایجاد شاخص های غیرمالی عملکرد , توجه جدی را به خود معطوف داشته است.با این وجود , تبلیغات اخیر مشاورین مدیریت با محوریت معرفی ارزش افزوده اقتصادی به عنوان یک معیار کلی ارزیابی عملکرد سازمان را می توان نشانه ای از تاکید مجدد برجنبه های مالی عملکرد تعبیر نمود.استدلال می شود که برای شاخص های عملکرد مالی سه کارکرد متفاوت وجود دارد و اگرچه این کارکردها تا حدودی با هم تداخل دارند اما سردرگمی اصلی هنگامی رخ می دهد که شاخصی که برای هدف خاصی ایجاد شده برای منظور دیگری مورد استفاده قرار گیرد.(نیلی 2002)
برای آنکه بت پرست نباشی , لازم نیست بتها را شکسته باشی ؛ باید خوی بت پرستی را ترک گفته باشی. نیچه بزرگ

آفلاین bardiya66

xx - Current Issues in Management Accounting -ترجمه حسابداری مدیریت - متا
پاسخ : Current Issues in Management Accounting -ترجمه حسابداری مدیریت
« پاسخ #4 : ۱۵ اردیبهشت ۱۳۹۲ - ۰۰:۵۲:۳۳ »
Any organization, whether public or private, has to live within financial constraints and to deliver perceived value for money to its stakeholders. The role of the finance function is to manage the financial resources of the organization, and to ensure that the financial constraints it faces are not breached. Failure to do this will lead to financial distress, and ultimately, for many organizations, to financial failure or bankruptcy. Establishment of precisely what the financial constraints are and how the proposed operating plans will impact upon them are a central part of the finance function. There are three main areas of focus for financial plans. Most basically, cash flow planning is required to ensure that the cash is available to meet the financial obligations of the organization. Failure to manage cash flows will result in technical insolvency. For business organizations, the second area requiring attention is profitability, or the need to acquire resources at a greater rate than using them. Although over the life of an enterprise, total net cash flow and total profit are essentially equal, this can mask the fact that in the short-term they can be very different (Neely 2002).

هر سازمانی- چه خصوصی و چه دولتی- بایستی  در چهارچوب محدودیت های مالی خود فعالیت نموده و بازده پولی مورد انتظار را به سهامدارانش برگرداند.نقش فعالیت های مالی , مدیریت منابع مالی سازمان واطمینان یافتن از عدم نقض چهارچوب های مالی تعیین شده است.عدم توفیق درانجام این وظیفه منجر به بروزمشکلات مالی  شده و نهایتا" برای بسیاری از سازمانها شکست مالی و یا ورشکستگی را به همراه دارد.تعیین و تبیین واضح اینکه محدودیت های مالی کدامند و این محدودیت ها چگونه برنامه های عملیاتی مورد نظر را تحت تاثیر قرار می دهند, از مهمترین وظایف امور مالی است.برای یرنامه ریزی های  مالی سه حیطه اصلی تمرکز ذکرشده است.در وهله اول برنامه ریزی جریانات نقدی - برای اطمینان یافتن از اینکه برای تحقق تعهدات سازمان وجه نقد کافی وجود دارد- الزامی است.عدم موفقیت درمدیریت جریانات نقدی منجر به ورشکستگی فنی خواهد شد.برای سازمانهای تجاری حیطه دوم که نیازمند توجه است سوداوری است یعنی توانایی دستیابی به منابع با نرخی بالاتر از مصرف آنها. این نکته که  درطول عمر یک واحد اقتصادی اساسا"جمع کل خالص جریانات نقدی با جمع کل سود برابراست می تواند این واقعیت را  که مقادیر این دوشاخص درکوتاه مدت می توانند بسیار متفاوت باشند پنهان کند. (نیلی 2002)
Indeed, one of the major causes of failure of new small business enterprises is not that they are unprofitable in the long term, but that growth in profitable activity has outstripped the cash necessary to resource it. The major difference between profit and cash flow is the time period between payments made for capital assets which will generate income in the future and the actual receipt of that income which is needed as working capital. This highlights the third area of focus, namely on assets and the provision of finance for their purchase (Neely 2002). Businesses need to know about their financial performance to access what are the things they are doing right. The paper takes a look at the two forms of accounting systems. The paper will also discuss on the concern towards the financial and management accounting’s linkage and such linkage drawing operating decision making into a short-term, narrow focus not supportive of the most effective operations

در واقع یکی از مهم ترین دلایل شکست فعالیت های تجاری کوچک ,عدم سودآوری بلند مدت آنها نیست بلکه پیش افتادن فعالیت های سودآور از جریانات نقدی مورد نیاز جهت تامین مالی این فعالیت هاست.تفاوت اصلی میان سود و جریان نقدی دوره زمانی مابین پرداخت هایی است که برای خرید دارایی های سرمایه ای – که ایجاد کننده درآمدهای آتی هستند-صورت میگیرند و دریافت واقعی آن درآمدها که سرمایه درگردش مورد نیاز را تامین می کنند.این نکته سومین حیطه مورد توجه- یعنی دارائی ها و تدارک منابع مالی جهت خرید آنهارا-پررنگ می کند.
واحدهای اقتصادی به منظور دستیابی به آنچه برای کارآمدی آنها لازم است بایستی راجع به عملکرد مالیشان آگاهی داشته باشند.
این مقاله نگاهی به دو گونه از سیستم های حسابداری می اندازد.همچنین  راجع به توجهات به سوی ازتباط بین حسابداری مالی و حسابداری مدیریت بحث خواهد کرد. ارتباطی که تصمیم گیری عملیاتی را به سوی تمرکز محدود و کوتاه مدت و معارض با اغلب فعالیت های کارآمد سوق می دهد.       
برای آنکه بت پرست نباشی , لازم نیست بتها را شکسته باشی ؛ باید خوی بت پرستی را ترک گفته باشی. نیچه بزرگ

آفلاین saha.A

xx - Current Issues in Management Accounting -ترجمه حسابداری مدیریت - متا
پاسخ : Current Issues in Management Accounting -ترجمه حسابداری مدیریت
« پاسخ #5 : ۱۶ اردیبهشت ۱۳۹۲ - ۱۶:۵۲:۵۴ »
سلام متشکرم جناب بردیا .  یکی از پاراگرافا رو هم ترجمه کردم لطف کنید اشکالاتم رو یاد آوری کنید .
 دوستان اگه ممکنه نکات حسابداری هم که در بین متن وجود داره کمی توضیح بدید . ممنونم بسیار


ACCOUNTING AND ORGANIZATIONS
حسابداری و سازمانها
As instruments, financial statements can only provide representations of the phenomena that guide the decision-making processes of investors, creditors and other interested parties. The serviceability of these statements will be dependent on the extent to which they depict accurately the phenomena they purport to represent. This notion has been explained under a variety of guises in the accounting literature. Accounting is financial map-making. The better the map, the more completely it represents the complex phenomena that are being mapped. Financial statements may be viewed as descriptive accounts of the financial relationships between an entity and its environment from time to time, and changes in that relationship over time (West 2003).

"به عنوان اسناد، صورتهای مالی تنها می توانند نمایش پدیده هایی که فرآیندهای تصمیم گیری سرمایه گذاران، بستانکاران و یا اشخاص ذی نفع دیگر را هدایت می کنند مهیا نمایند. قابلیت استفاده از این اسناد وابسته به مقدار دقت موجود در به تصویر کشیدن پدیده هایی خواهد بود که مدعی ارائه آنها هستند. این نطریه در اشکال گوناگونی در ادبیات حسابداری شرح داده شده است. حسابداری، نقشه برداری مالی است. هرچه نقشه بهتر باشد مجموعه پدیده های نقشه برداری شده را کامل تر نمایش می دهد. صورتهای مالی ممکن است به عنوان حساب های توصیفی قلمداد شوند. (تهیه شده از روابط مالی بین یک نهاد و محیطش به صورت دوره ای و تغییرات درون آن روابط در طول زمان) (وست 2003)"

آفلاین bardiya66

xx - Current Issues in Management Accounting -ترجمه حسابداری مدیریت - متا
پاسخ : Current Issues in Management Accounting -ترجمه حسابداری مدیریت
« پاسخ #6 : ۱۶ اردیبهشت ۱۳۹۲ - ۲۲:۰۶:۰۸ »

 کاربر گرامی   Saha.A 
با درود خوب ترجمه کردید.فقط 2 نکته:
اول-اگر As instruments, را به " به عنوان ابزار" ترجمه کنیم بهتر است .
 
دوم:
  Financial statements may be viewed as descriptive accounts of the financial relationships between
 .an entity and its environment from time to time, and changes in that relationship over time

یه صورتهای مالی می توان به عنوان تشریح عددی روابط مالی بین یک موجودیت و محیط اطراف آن
 طی یک محدوده  زمانی ونیز تغییرات این روابط درطول زمان نگریست.
برای آنکه بت پرست نباشی , لازم نیست بتها را شکسته باشی ؛ باید خوی بت پرستی را ترک گفته باشی. نیچه بزرگ

آفلاین saha.A

xx - Current Issues in Management Accounting -ترجمه حسابداری مدیریت - متا
پاسخ : Current Issues in Management Accounting -ترجمه حسابداری مدیریت
« پاسخ #7 : ۱۷ اردیبهشت ۱۳۹۲ - ۰۸:۴۱:۲۵ »

با درود!بسیار ممنونم
من چون تصمیم دارم برای ارشد خودمو آماده کنم می خواستم زبانم رو هم تقویت کنم برای همین اشکالات زیادی دارم که از اساتید پوزش می خوام  . و سعی می کنم اینجا از شما بیشتر یاد بگیرم .

پس در این صورت ترجمه سطر اول به این صورت هم می تونه باشه؟!!!!؟؟؟؟

صورت های مالی به عنوان ابزارهایی هستند که منحصرا امکان ارائه پدیده ای را فراهم می کنند که در جریان اتخاذ تصمیم بستانکاران، سرمایه گذاران و دیگر طرفین ذینفع، آنها را راهنمایی می کند.

آفلاین saha.A

xx - Current Issues in Management Accounting -ترجمه حسابداری مدیریت - متا
پاسخ : Current Issues in Management Accounting -ترجمه حسابداری مدیریت
« پاسخ #8 : ۷ خرداد ۱۳۹۲ - ۰۹:۵۲:۳۱ »
Accordingly, a system of accounting may be viewed as a model of the system of financial relationships between an entity and its environment.

بر این اساس، یک سیستم حسابداری ممکن است به عنوان یک مدل از سیستم روابط مالی بین نهاد و محیط زیست آن مشاهده شود.
The function of the accounting system is, therefore, to represent the financial consequences of an entity’s actions and the financial consequences of the endogenous and exogenous factors which determine an entity’s financial status in relation to all other entities.

این عملکرد یک سیستم حسابداری است، از این رو (این سیستم) برای نشان دادن عملکرد مالی از اقدامات نهاد و عملکرد مالی از عوامل (فاکتورهای) درونی و بیرونی که تعیین وضعیت مالی یک موسسه در رابطه با تمام نهادهای دیگر است.
When the laws underlying the accounting model have the same syntactical structure as a corresponding set of laws which govern the phenomena of financial position and financial performance, financial statements may be considered syntactically isomorphic with the actual financial position and financial performance of firms (West 2003(

هنگامی که قوانین اساسی از یک مدل حسابداری، دارای ساختار نحوی یکسان به عنوان یک مجموعه مربوطه از قوانینی که حاکم بر پدیده هایی از وضعیت مالی و عملکرد مالی است ، صورت های مالی ممکن است به عنوانساختار ریخت ؟ با وضعیت و عملکرد مالی واقعی شرکت ها در نظر گرفته شود. (غرب ؟ وست 2003)

آفلاین bardiya66

xx - Current Issues in Management Accounting -ترجمه حسابداری مدیریت - متا
پاسخ : Current Issues in Management Accounting -ترجمه حسابداری مدیریت
« پاسخ #9 : ۸ خرداد ۱۳۹۲ - ۱۴:۳۵:۴۸ »
با درود

Accordingly, a system of accounting may be viewed as a model of the system of financial relationships between an entity and its environment.
به این ترتیب به یک سیستم حسابداری می توان به  عنوان الگویی از روابط مالی یک موجودیت بامحیط اطراف آن نگریست.

The function of the accounting system is, therefore, to represent the financial consequences of an entity’s actions and the financial consequences of the endogenous and exogenous factors which determine an entity’s financial status in relation to all other entities.
از این رو ؛ وظیفه سیستم حسابداری بازارائه پیامدهای مالی کنش های یک موجودیت و نیزپیامدهای مالی عوامل درونی و بیرونیی است که تعیین کننده وضعیت مالی یک موجودیت درتعامل با سایر موجودیت هاست .
When the laws underlying the accounting model have the same syntactical structure as a corresponding set of laws which govern the phenomena of financial position and financial performance, financial statements may be considered syntactically isomorphic with the actual financial position and financial performance of firms (West 2003(

ازآنجا که قوانین حاکم بر مدل حسابداری - به عنوان مجموعه ای هماهنگ از قوانین حاکم بر مفاهیمی چون وضعیت و عملکردمالی-ساختار نحوی ونمایشی  یکسان و مشابه دارند؛به صورتهای مالی می توان به عنوان ارائه وضعیت و عملکرد مالی شرکتها در قالب نمایشی و نحوی یکنواخت و یکسان (صورتهای مالی استاندارد) نگریست.

بدرود     
برای آنکه بت پرست نباشی , لازم نیست بتها را شکسته باشی ؛ باید خوی بت پرستی را ترک گفته باشی. نیچه بزرگ


اشتراک گذاری از طریق facebook اشتراک گذاری از طریق linkedin اشتراک گذاری از طریق twitter

xx
ترجمه حسابداری صنعتی - تالیف هورن گرن ویرایش 14

نویسنده bardiya66

146 پاسخ ها
32045 مشاهده
آخرين ارسال ۹ مهر ۱۳۹۲ - ۰۶:۵۴:۲۰
توسط Hamidreza2113
xx
حسابداران مدرن :مدیریت کارآمد و فن آوری

نویسنده کـوکـبـی

0 پاسخ ها
499 مشاهده
آخرين ارسال ۲ تیر ۱۳۹۳ - ۱۲:۳۰:۴۲
توسط کـوکـبـی
 



anything