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The Degree of Harmonization of Accounting Measurment Practices in Financial Reporting in TSE’s Listed Companies
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Mohamad Ali Aghaie   |
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Abstract: (1691 Views) |
this Research has been done to determine the hormonization level of measurement methods of accounting Within firms listed in Tehran Stock Exchange. The main Purpose of The Research is Examining measurement methods of accounting in accordance with accounting standards in Iran, to determine the comparability of financial reports Information Within listed companies in Tehran Stock Exchange between the years 1384 to 1386. We Used to Two Statistical Tools: The Chi-square test (non-parametric test) to evaluate whether there is significant difference in the methods of measurement and then C index to find the degree of hormony between the companies to Determine comparability of financial information. Results indicates that the C -index related Inventory Valuation, evaluation methods of Current Investment and long term Investment in Securities and method of measurement of termination benefits reserve is relatively high and the C- index related to accounting Method of goodwill in business Combination, Investments in Associates is very low.results also show that there is no significant differences in accounting methods, Inventory Valuation, methods of Current and long term investment evaluation methods, termination benefits reserve. Other hand, there are significant differences to using of goodwill accounting procedures in business Combination and Investments in Associates between sample companies. |
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| Keywords: hormonization, comparability, measurement, C index |
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Full-Text [PDF 2879 kb]
(81 Downloads)
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Type of Study: Research |
Subject:
General
Received: 2011/08/30 | Accepted: 2011/11/23 | Published: 2011/12/22
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