AN ANALYSIS OF THE OBSTACLES IN USING INFLATION ACCOUNTING IN IRAN

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DASTGIR M.; OMID-AII M.

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Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2004 | Volume:11 | Issue:35 Page(s): 45-62

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Information Journal Paper

Title

AN ANALYSIS OF THE OBSTACLES IN USING INFLATION ACCOUNTING IN IRAN

Author(s)

DASTGIR M. | OMID-AII M. | Issue Writer Certificate

Keywords

INFLATIONQ4

INFLATION ACCOUNTINGQ2

REPLACEMENT COSTSQ4

PRICE CHANGES.Q4

Abstract

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 and objectivity criteria. When INFLATION brought about inconsistency in economic structure of developed countries, accounting and economics scholars tried to find a solution to the problem. Accountants, by providing accounting standards such as FASB-33 in the US and SSAP-16 in the UK, managed to ease the problem to certain extent. This study tries to analyze the obstacles in exercising INFLATION accounting in Iran. For this reason five main and two controlling hypotheses are set up. The findings indicate that unfamiliarity with INFLATION accounting by chief accountants, not having comprehensive price change indices, having to pay tax on revaluation of fixed assets, incremental costs of INFLATION accounting over its benefits, not having government supports are the main obstacles in the way to exercise INFLATION accounting in Iran.

Cites

STUDY THE RELATION BETWEEN PROFITABILITY RATIOS MODIFIED UPON GENERAL PRICE INDEX AND RETURN ON STOCK OF CORPORATIONS IN PETROLEUM AND PETROCHEMICAL INDUSTRY LISTED ON TEHRAN STOCK EXCHANGE

References

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APA: Copy

DASTGIR, M., & OMID-AII, M.. (2004). AN ANALYSIS OF THE OBSTACLES IN USING INFLATION ACCOUNTING IN IRAN. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 11(35), 45-62. SID. https://sid.ir/paper/8306/en

Vancouver: Copy

DASTGIR M., OMID-AII M.. AN ANALYSIS OF THE OBSTACLES IN USING INFLATION ACCOUNTING IN IRAN. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2004;11(35):45-62. Available from: https://sid.ir/paper/8306/en

IEEE: Copy

M. DASTGIR, and M. OMID-AII, “AN ANALYSIS OF THE OBSTACLES IN USING INFLATION ACCOUNTING IN IRAN,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 11, no. 35, pp. 45–62, 2004, [Online]. Available: https://sid.ir/paper/8306/en

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