جستجوی مقالات مرتبط با کلیدواژه "importance of accounting standards" در نشریات گروه "حسابداری"

In this research, the economic implications of financial reporting and accounting standards, accounting practices, research conducted, critique and review the views of some researchers. Accounting standards do not have the same effect on beneficiaries, and the accounting rules governing the preparation of financial statements have all economic implications, and consequently any accounting law or standard necessarily places a group of stakeholders in a more favorable economic position. In different countries, laws and regulations are a set of instructions that are implemented and act as a mediator in social ties between people. In financial markets, the main purpose of standardization is to prevent information asymmetry, which can increase the performance of the capital market by increasing confidence in the quality of information. The development of a standard in accounting is more the result of a political action or process than of a research finding. This phenomenon has always existed and the development of individual accounting standards They will be welcomed and they will benefit and they will be harmed in front of people. The economic implications of accounting standards are the impact of accounting reports on the decision-making and wealth of the business unit, users of financial statements and society, with various stakeholders including government, investors and managers trying to intervene in the process to determine accounting practices. To pay. The pressure of different groups to develop the desired accounting standard There will be economic consequences, but accounting standards can have other unintended consequences.