The Standards Based on Norms and The Unsuitable Usage Of Accounting Principles

Accounting standards can based on principles or a set of partly norms. Standard_based_ principles codification approach proponents believe that the standards based on principle make possible to professional judgements for accountants and they lead to more transparent and simple standards.
Standard_based_ norms codification approach proponents believe that the standards based on principle annihilate the comparability of financial informations , but the standards based on norms cause a increase in comparability of financial information and a decrease in the probably legal claims against accountants and also in profit_management.
In this research, these views, are surveyed and finally are compared three accounting standards in international, FASB and Iran levels.