Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Delavari Seyed Javad; Mahdavi Gholam hosein

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2019 | Volume:10 | Issue:3 (38) Page(s): 1-32

Download Full-Text

Persian Verion

View:

718

Download:

Cites:

Information Journal Paper

Title

Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors

Author(s)

Delavari Seyed Javad | Mahdavi Gholam hosein | Issue Writer Certificate

Keywords

Accounting StandardsQ2

Financial ReportingQ2

Small EntityQ1

Users of Financial StatementsQ1

Abstract

Objective: In the past few decades, the role of small entities in economies has recieved special attention due to their noticeable performances and supports for big entities’ activities. Ignoring the specific features of these entities in the preparation and presentation of financial statements and their compliance with the Accounting Standards of large entities have made financial statements of small entities inadequatly appropriate for various users, and imposed high costs on them, . Method: In this research, the views of 111 accounting professors of the Iranian public universities were surveyed through the questionnaire about information requirements for the Users of Financial Statements of small entities. Result: The results of the research showed that according to the respondents, the cost of preparing financial statements by small entities is greater than its benefits, and that the users of these financial statements are unable to make optimal use of information. Also, the information required for the Users of Financial Statements is different from what is currently provided in balance sheets, profit and loss statements, cash flow statements and notes on financial statements. Conclusion: The results of the research imply that it is necessary to simplify the Financial Reporting system of small entities and develop separate Accounting Standards for these entities.

Cites

No record.

References

No record.

Cite

APA: Copy

Delavari, Seyed Javad, & Mahdavi, Gholam hosein. (2019). Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors. JOURNAL OF ACCOUNTING KNOWLEDGE, 10(3 (38) ), 1-32. SID. https://sid.ir/paper/163533/en

Vancouver: Copy

Delavari Seyed Javad, Mahdavi Gholam hosein. Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2019;10(3 (38) ):1-32. Available from: https://sid.ir/paper/163533/en

IEEE: Copy

Seyed Javad Delavari, and Gholam hosein Mahdavi, “Requirements of Small Entities’ Financial Reporting: The Viewpoint of Accounting Professors,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 10, no. 3 (38) , pp. 1–32, 2019, [Online]. Available: https://sid.ir/paper/163533/en

Related Journal Papers