Realized income and changes in market price of financial assets

The income measured in accounting (net income or earnings) is not the economic income mentioned above. Instead, measure of income captures the extent to which the results expected at the time of the investment have been achieved (i.e., realized). In other words, the performance of an investment is measured based on the ex post facts that can be compared with the ex ante expectation. Since an investment is made in expectation of cash flows, it is natural that the ex post fact to be compared with the expectation is the actual cash flows. The realized income for accounting purposes is measurement of performance based on the fact of cash flows, adjusted by allocation on the accrual basis. This concept implies that performance of an investment is not measured by changes in the value of

assets held, but measured based on the realization of cash flows that were expected or not expected before the fact. In cases of real investments in business operations, income is measured in terms of cash flows arising from business activities such as sales of products, regardless of changes in the value of operating assets. Conventional accounting standards (so-called historical cost accounting) that avoid value assessment of assets and instead allocate the cost among periods is inextricably linked with such concept of realized income. On the other hand, in cases of investment in financial assets, in general, cash flows as results of the investment are realized without waiting for sales. Changes in the value (equal to market value) of financial assets, unlike cases of physical assets, themselves have the same meaning with realization of cash flows. As already mentioned, future cash flows expected to arise from financial assets can be changed into the present cash flows at any time and at a market price that is equivalent to the future cash flows. When this price is same to anyone, a change in the market price of financial assets is already an achieved result of investment and therefore can be considered as realized income, even if it is not yet converted into cash through sales. However, conventional accounting standards and practices have generally considered a sales transaction as the requisite for realization of the results, in cases of financial investments as well as in cases of real investments. That is, while inflows and outflows of financial assets are included in cash flows as a requisite for realization, changes in their market prices are not. For example, when goods are sold in exchange for some financial assets, the income on the real investment is considered as realized even if it is not cash sales. On the other hand, when the market price of a financial asset has increased, the result has not been deemed as realized until it is converted into cash. We can say that judgment about whether financial assets are identical to cash has been made differently between in cases of real investments and in cases of financial investments. This is not a matter of the realization basis itself but rather a matter of its interpretation. Such an interpretation about realization of income has been a significant obstacle to recognition of valuation gains or losses of financial assets not bound to business activities. It appears that the FASB

intended to become free from such restriction when it adopted the new criteria of “realizable” instead of “realized”5). However, physical assets used in business also sometimes have markets where they can be converted into cash and therefore they are often “realizable” in that meaning.Unless fair value measurement of physical assets is intended, it would have been enough to make the concept of realization separated from sales transactions and refine it in line with a broader sense of cash flows Anyway, with regards to financial assets that can be sold freely, there is no difference between the change in market price during the holding period and the change in stock through a sale. In this meaning, changes in the market price of financial assets are the same as realization of cash flows. If such a case is required to be backed up with an actual sale, it is a requirement alien to the role of realized income whose aim is to affirm the ex ante expectation by the ex post facts. Considering in this way, valuation gains or losses on financial assets would be, in principle, included in the realized income that excludes valuation gains or losses on physical operating assets. As the discussion above shows, measurement of realized income, which is a traditional business in corporate accounting, does not necessarily preclude valuing financial assets at fair value and recognizing the resultant gains or loss in income statement. If anything, under the concept of economic income, changes in the value should be recognized for not only financial assets but also physical operating assets. If the appreciation concept is adopted, changes in market value cannot be neglected even when goodwill can be neglected. If such revaluation of physical assets is not considered at present, we should give more attention to the concept of realized income and discuss about it in depth. As mentioned below, the largest issue from such viewpoint would be mark-to-market measurement of financial assets that are bound to business activities and therefore cannot be freely sold

Organization Improvement: Cooperative Communication 

  by :Robert Bacal

The workplace is a complicated place. Imagine a spider web of people, managers, supervisors and staff members who need to work together, interacting in various ways to fulfil the organization"s mandate. Disagreements and conflict are bound to occur; between staff members, between staff and management, and between clients and members of your organization. 

As a result of working with thousands of government employees to help them acquire and use defusing hostility skills, we have concluded that a good amount of bad feelings, organizational problems, destructive conflict and inefficiency result from a lack of skill in the WAY that people communicate with each other. This isn"t that surprising if we consider that our society tends to glorify the confrontational, John Wayne type heroes. And, that as children learn language, they tend to learn confrontational, negative language before they learn how to get along with others. 

Cooperative communication, or the skills needed to get along in the workplace, or, for that matter, anywhere else, are in relatively short supply, because we simply don"t teach them to children or adults. So we get unnecessary conflict and friction. We get arguments that are more oriented towards winning than solving problems, and we get the so-called personality conflict, a convenient phrase that allows everyone to avoid responsibility for interpersonal problems. We get teams that don"t work well because they lack the skills. We get meetings where the majority of time is wasted because people don"t interact effectively. We get clashes with clients and cus tomers that occur as a result of both parties moving into confrontational ways of interacting. 

We"ve moved forward in defining the elements of cooperative communication so that they can be taught to people. But what is cooperative communication? 

What Is Cooperative Communication 

Some ways of communicating increase friction and anger. Other ways of communication tend to cause people to work WITH us, and not against us. While it is clear that blatant accusations, name-calling and personal attacks are confrontational (the opposite of cooperative), there are many more subtle ways to ruin a communication. To illustrate some of the techniques of cooperative communication, let"s take a look at the following sentences: 

"You never finish the work on time." 

"It seems like you are having some difficulty with the timelines. What can I do to help?"  

Which of these phrases do you think is more likely to elicit a productive dialogue? Clearly the first at least "sounds" antagonistic", while the second doesn"t. Another example: "If you had bothered to read the report, you would know...." 

It might be that the report wasn"t clear on those points. Would you like me to explain?  

What are the cooperative rules here? In our first set of examples, the initial statement uses an absolute word "never", and as a result tends to cause the other person to argue. In addition the phrase sounds blaming. The replacement phrase lacks those confrontational characteristics, uses a qualifier "seems", and offers to work together. In the second phrase set, the key word is "bothered", which suggests that the person is lazy, or uncaring, and that is what will be heard. It also is a blaming statement. In the replacement phrase, we introduce another qualifier "might", followed by an offer to solve the problem. 

In both phrase sets, the first phrases are likely to create argument and personalized conflict while the replacement phrases are more likely to result in real problem solving. 

There are a number of other aspects of cooperative communication, far too many to outline in a single article. However, cooperative communication involves the use of techniques that are designed to prevent destructive conflict, enhance workplace morale, and save considerable time and energy. 

How Do People Learn Cooperative Communication? 

Our estimates are that between 5-10% of people consistently communicate in cooperative ways, although that estimate is certainly not scientific. A minority of people acquire these skills through experience, but unfortunately, experience is a slow, unreliable teacher. As a result we have decided to offer our Building Bridges series of seminars. At present there are two separate components to the process. The first seminar "Communicating Cooperatively In The Workplace", provides the basic components of cooperative communication, and highlights the advantages of using those components. The second seminar is entitled "Thorny Workplace Communication Problems" is a case-study based approach that allows participants to work through real communication situations, to determine how they can apply cooperative communication to them. 

The first seminar can be done stand-alone, while the second requires the first as a pre-requisite. Since we believe that seminars should be custom-designed, we will not be including an outline of content, since content will vary considerably from workplace to workplace. If your workplace problems centre around meetings, then the content would differ from a workplace that had general team-based issues. Or, if your major concern is written communication, the content would be different than if you are primarily concerned with verbal communication. What we can tell you now is that these seminars will be much different than the standard communication courses on the market, and avoid many of the tired, ineffective old saws that are often included in basic communication seminars. 

If you would like more information about cooperative communication elements you can order our help card on the subject (Communicating Cooperatively In The Workplace) by using the order form included in this newsletter. Whether you are a manager or staff member, you will find that learning and using cooperative communication techniques can reduce the amount of destructive conflict around you, save valuable time, increase team effectiveness, and reduce supervisory/ management time dealing with conflict that is a result of confrontational communication approaches.

Accounting

Objective: Accounting system in which the process of collection, classification, recording, summarizing information and preparing reports and financial statements, accounting forms and specific models is performed. To beneficial owners and managers within the organization such as banks or Brvnsazmany, General Assembly intended or tax authorities can use this information. Therefore, no educated person, more so bookkeeper accountant. Because of reports of this group of people is not standard and not enough processing and account balance is greater. For example, an accountant can easily experiment between short-term assets and long-term difference is allowed or not know how foreign exchange transactions in record offices.
Accounting as an information processing system, the raw data received financial, brings them in order.
Final product accounting system reports and financial statements is based on individual decision-making stakeholders (managers, investors, government and ...) is placed.

Nature: A professional accountant, a financial manager in the future could be the organization or company could give management an idea of company resources Mvjvdsh in what ways to invest for optimum use of it or if the company needed a new financial resources based on financial director their academic knowledge can tell how will be financed. And the total of these activities outside the ability of an experimental accountant.

"Accounting is an information system that Frahmkrdn information helps investors, creditors, managers and government better able than economic issues, to decide. For example, if a person wants to invest in a company, has an interest in that company and its financial position or results of operations in the years before the company knows. Issues that face financial reports are prepared by accountants.
"Accounting for response to human needs is developed. Therefore, over time, and parallel to the expansion of economic activities and increasing its complexity, objectives and accounting methods to meet the information needs have been developed. Because individuals, companies and governments decide on the proper distribution of financial resources need to have reliable information to help accounting information can be obtained. On the other hand do one of the investment materials essential in the process of economic development and the supply of capital from investors as well, as much as possible are trying to serve the financial resources to hand to propel the lowest risk and have the highest yield. Following the investment risk will be estimated. Meanwhile, one of the fundamentals of the companies to calculate market risk, the use of information generated by the system is Hsabday.
Accounting field, including fields that all three experimental groups of volunteers and technical mathematics, experimental sciences and humanities students accepted.

Future job, the labor market, income: It seems that graduates graduate programs in this field, more maturity and readiness to participate in the labor market are.
Results of the Research University, "Columbia" upon was that of the 70"s after all successful companies, companies that have their principal financial education has had. Because of these decades later, has an important role information and the most important information, financial information that the effect of making many firms are heads.
"Accountant job opportunities in a very broad and the lowest level to highest level in the covers. And yet in various universities, including governmental, non-profit and free, many students are taught in the accounting field, but the number of unemployed graduates in this field is less than the higher strings. As a small institution from the country"s largest plants for at least the accountant preparing tax returns are required.
Also, knowledge of accounting in the financial sector has wide application. Accounts to help because accounting is possible to determine the basis for calculating the amount of profit tax, both state and private companies are.
Graduates in this field after graduation can be assigned different levels and branches of financial affairs are such that it is described:
A) Accounting

Graduates can in all businesses and institutions, whether public or private as an accountant working in the following branches are:
Financial Accounting: in all commercial and non-profit companies and institutions.
Accounting Technology: In all industrial and manufacturing companies.
Governmental accounting: in all organizations and agencies operating as an accountant or accountant.
Tax accounting: finance offices.
Accounting insurance: insurance institutions.
Accounting Bank: Branch and supervising banks.
Accountants after a while employment in the financial management accounting can be commercial units, to role playing.

B) audit Accounting graduate capable of accounting in the branches of a professional audit are employed. Professional employees of a classification audit in general are divided into two main groups:
Internal auditors: this group of auditors, department employees are addressed, and the interface between the board and the company and its maturity as reported weekly, monthly or annually to the CEO and board offer. The group of auditors operating entity within the handle.
Independent auditors: The group of auditors, who are working in auditing institutions are based on contracts between companies or organizations with these institutions, accounting operations and financial entity based on the principles and accounting standards examined and give its report General Assembly of shareholders offer. Liaison between the independent auditors and company owners are the company board.
Currently in Iran, the accounting organization as a government agency, the largest institution in addition to its accounting and auditing other public and private institutions are working.

Capabilities required and recommended: Having a degree in accounting from sham mathematics is important. For this reason, students in the field of mathematics are more successful in this field. Of course this does not mean that human science students to study in the field of accounting, but not try to be good mathematical knowledge and have the minimum average.
Also, an accountant must report their work could well provide. Therefore, the dominant Persian literature and writing is good. This feature, especially in this field means higher levels of accounting and financial management is important.
Test three experimental groups as the most important lesson math lesson in this field has four coefficients.

Accounting students must be honest and confidante in the future because all the documents of an organization holds and if a person with a confidante and general ethical Ltmat not much to that company and ultimately brings into the community. This issue is of great importance, especially in the audit because the auditor that if a duty to investigate reports of a financial organization to confirm accuracy and it is responsible, honesty and courage not to do so is to express problems, administrative and financial Nabsamanyhay could trigger a society calls.
Finally, an Accountant to succeed in this world full of competition and change must be innovative, creative, be patient and disciplined.
Interest and financial analysis, the accounting student success is.
Status of the study in the sections above:

Ph.D. possibility to continue studying there.
Consider a graduate working in this field:
Students in this field must endure hours of work behind a desk and chair and dealing with numbers and figures have to be. Must also be accurate to conclude regular numbers not suffer. "
Status of the country needs in this field now:
Accountants and effective training company in acquisition of accurate and reliable financial information, analysis and information for sustainable development in the country such as Iran is of great importance. Because there accurate information, raise confidence, timely and relevant economic activities, is not only necessary but vital. In addition, financial information derived from economic activities that are reported by the accounting systems can be predicted from distractions, loss of economic resources and disrupt economic development programs to prevent.
About Dr. Saghafi also says: "Because this string class and the teacher only needs Unfortunately, in recent years, many cities that even a remote expert accountant no strings using accounting professors, and runs Kmtjrbh university graduates Hsabdarany inefficient results above are unable to attract the labor market are. Of course, what was said to apply to graduates of this field is not strong because every investor and every credit institution or credit for investment needs to accountants. "
Complementary points:
A few years ago when Mr. D. President of Iran took over the plants with Akhmhay in the figures and faces sullen workers rights that was 6 months and had not much hope of a new president did not. But a new president who was a graduate with strong management accounting and their right not only the desired factory saved from bankruptcy, but now the factory is one of the best plants of its products are exported and is now working method President mentioned as a new method is taught in universities.
Read what the real person"s story is one of the country"s factories

Audits of small business units (operational audits - Mvzv information in accounting)

Introduction:
Auditing standards as a function of business units are not addressed and have public credit. Environment, although small business units may be the auditor will face administrative problems Babrkhy. Drandaz·h different types of business units and led to differences in methods and how certain actions and not the standards used be. advices about the use of accounting standards in different business units do not need professional Rabravrdh. the purpose of the audit issues in this case means a situation in which the application was accepted auditing standards is not possible easily.
Characteristics of small business units:

A) ownership or operational control under several owners of capital and the domination of the few centralized manager is established:

independent investment manager and the owner can control an environment that is causing it all under control and influence his trajectory in terms of ability to establish internal controls audit role is major.
B) staff or management accounting knowledge is limited:

Many investors tend to only focus on management practices by focusing on issues related to the sales and marketing growth is Vahdshan Vmmkn is to be ignored financial or internal controls according to major have not.
C) Management believes that experts do not need to hire or not force it back it is responsible for:

management control than it might not be sensitive to the accounting control systems business units or less apathetic and less attention is the importance of internal controls suppose Accounting Auditing possibly serious obstacles in the way business units are small.
D) internal accounting controls put under foot by the management:

owner investment manager can usually prescribed methods to disregard. Often performance management is not studied because many small business units to monitor labor management does not exist.
E) failure of internal accounting controls:

this failure may be limited to the separation of duties or access to administrative staff and office documents or methods of accounting and finance Hove unwritten is due. Zfy surround separation is limited to tasks that can completely avoid auditor from relying on internal controls in the absence of separation Byanjamdv if enough individual tasks in the wrong position and committing the violation and concealment must inevitably be auditor for the occurrence of large chance of error and violation is allowed. segregation limit can create an environment in which documents objective financial assets readily available administrative and clerical staff should be. For example, an employee who alone are responsible for record checks and cash payments if inconsistent Vthyh Czech bank can not record and also to prevent its discovery. disorders, internal controls Borne unwritten procedures can be also be recorded in the offices. unwritten procedures Registration Offices do not necessarily lead to insufficient evidence but Vtqlb risk of confusion increases.

C) agency policy to disable or ineffective:

many small business units of an active policy-making body (eg board) do not enjoy. And in many cases to monitor activities of an entity responsible for management policy is not simply a set of nominally People have been assigned names for small business units to deliver registered under the company are used.

Issues from the application of accounting standards: A - General Standards:
Three standards, known as the general standards of competence that the auditor dealing with is:
According to one of these standards, "Auditor independence vote should in all stages of your audit to keep."
Ritual behavior, as well as Article 101 Professional Accountants America official has stated "that an independent auditor or an institution that he is no partner or shareholder in a business unit financial statements unless the auditor to comment or her institution to business units shall be independent. " Preserve the independence of such firm and hard environment of small business units is not necessarily easy and auditors of such units are often a problem in three areas are:
A - frequent social contacts, social and professional work between the auditor and the owner.
B - issues concerning the accounting is done by the previous auditor.
C - implicit decisions delegated to management auditor.
Some critics believe that the frequent contacts with the owner of a professional social work can compromise to auditor objectivity. Independent auditors usually small businesses that employ staff responsible for their accounting operations are not mechanized or manual entry services provided are. examining its accounting auditor has done that could compromise his independence does. Therefore, the auditor examining financial statements based on offices and it logs all the evidence, or sometimes by his own must have been accepted auditing standards and to respect and also to conduct the necessary tests. In addition to services
Entry management consulting services may also be provided by accounting audit business unit also makes relevant. Often management auditor in the field of non-labor relations, such as accounting, computer systems, marketing studies, consultants, experts, and may implicitly knows In these cases decisions to leave auditor. recommended that these cases deal with institutions that in addition to business unit accounting and management services also provide jobs into separate units to Robin.
B) Auditing Standards Operation: 1. Planning and Supervision: Auditing for small business units should be relatively experienced staff to deal with low level of most use. There Ghyrmdvn accounting system and internal control weaknesses likely not recording the financial activities increases. Audit units to fewer personnel needs and levels of review and supervision so it is less.
2. Evaluation of internal accounting controls: The internal control system of administrative controls and accounting controls in the covers. Administrative controls, project organization and methods and documentation to be included with permit trading are the management. Controls accounting organization and methods, including design documents and the protection of assets and reliability of financial records is concerned. Many small business units from one of the most important aspects of the separation of duties internal control system and lack of separation of duties deprived indicate inappropriate internal control system accounting. internal controls to compensate for disorders auditor may rely on the controls to the owner of investment manager. but no guidance on accounting standards Hht shall evaluate and study controls were provided.
3. Audit evidence: for investigation accepted auditing standards, auditors should be enough evidence for the items contained in the financial statements provide the employer. Reliability information provided in the context of a proper internal control system over the reliability of information based on a control system inappropriate to provide internal information comes directly is to get more convincing information that indirectly obtained. Considering the necessity of access to evidence and reliable enough to maintain accurate accounting records for a small business unit has is important. unwritten system registration offices likely not registered or recorded incorrectly financial activities increases. Under such circumstances, auditors can manage certificates as a condition to accept the certificate of approval shall be consistent with other evidence.
C) reporting standards: Recognition and observance of uniform application of accounting principles accepted in the small business units may be due to the existence of unofficial documents and unwritten system of accounting controls is more difficult. Inadequate accounting system, the auditor in the diagnosis suffice to disclose information to the difficulties faced. financial reporting lack of knowledge among managers and employees of small business units evaluate the adequacy of information disclosed by the complex makes. Auditor small business units that internal controls are inadequate may, despite any explicit distortions in financial statements is not only so that the system inadequate internal controls over the possibility of distortion adds nice to refrain from comment. In some cases, lack of evidence that Mu"ayyad items of financial statements is determined by the management of business units and is presented can cause doubt in the auditor opinions to be accepted. Most problems related to auditing procedures unwritten accounting, inadequate internal controls and acceptance certificates in the field of management issues related to evidence in auditing and reporting issues not related.

Issues of accounting standards using statements: Auditors in the use of some statements on auditing standards to deal with the difficulties facing small business units are:
1) standard transactions related entities:
Standard auditor shall identify the transactions to ensure that persons dependent on content, style and method of accounting disclosure in financial statements is required. Identify persons dependent on small business units may be due to non-credit accounting system, weak internal controls or lack of board minutes simply is not possible. recognize when people are dependent primarily on the auditor should inquire of management to rely on, is difficult. In these cases the auditor is at increased risk.
2) Question rights lawyer employer:
The standard auditor to obtain evidence about the existence of the necessary "condition, situation or set of factors that indicate the possible existence of ambiguity to the loss of a business unit in the result of legal proceedings, claims and opinions are issued by the courts" is required. Many of small business units permanently services lawyers do not use standard shall provide guidance about such cases does not. Of course, auditors can even receive a letter from a lawyer without legal business units to provide nice comment or a written confirmation from business units to obtain the services that the lawyer"s legal affairs unit Mlyt business that may in the current period or future periods to be about the legal proceedings is not used.
3) Approval management:
According to this standard should be independent auditor about the items contained in the financial statements of the management of business units to obtain written confirmation. Common examples of certificates requested include the following:
Management is responsible for providing financial statements desirability.
Management, financial documents is available.
Management of any violations (current abuse) is not involved.
None of the laws and regulations that they should be considered for disclosure has been violated. "
Small business units that do not have much information on accounting matters, are generally thought to hire independent auditors to perform certain accounting services and approved the financial statements are done. Owned investment manager often does not understand that although financial statements may be prepared by the auditor responsibility It also is responsible for management of business units. Therefore, auditors can justify and explain technical terms to inform management.
4) significant weaknesses in internal accounting controls: This standard requires the auditor significant weaknesses in internal accounting controls to senior management or the board audit committee to report. Sindhi is substantially above the standard for defensive cover preparation and auditor adjustment has been evidence to report weaknesses that prevent Mdtryt be able to manage the auditor"s negligence and indifference to. Of course the standard mentioned in connection with the audits of small business units should be revised or extended to be a way that guidelines for auditors units shall also be included.
5) review analytical methods:
Auditing standard analytical review procedures to guide auditors in analytical review procedures used during the tests contained in the information content of financial statements through study and compare the relationships between the information has been provided. Analytical review procedures to compare information contained in the current financial statements with information forms previous financial period, the results predicted, and relevant information about the industry, Financial relations of the expected and study the relationships between financial and non financial information on the covers. the use of analytical review procedures in auditing small business units, two schools Intellectual Mtan auditors are contradictory. One school believes that the audit units in which the separation of duties and inadequate internal accounting controls, review analytical methods used are weak in comparison with results of tests low content gives credit; while other schools seem value of analytical review procedures in an environment that limits separation of duties is inappropriate in its risk can use them to compensate.
.

Effect of accounting standards in Iran comparability stock companies financial statements
Introduction:
Activity accounting services, its main task of preparing and presenting information that is actually beneficial in economic decisions. Existential philosophy of accounting information system, providing services to individuals and groups that various quantitative and qualitative information to achieve their goals, used to bring the action. In this context, system task accounting is responsible for providing information that normally has a financial nature. Playing this task and respond to information needs Users require preparation and presentation of information in line with reasonable and desirable selection acting through different mechanisms available for the allocation of scarce economic resources in the process of trade and economic operations will be useful. Accordingly, the information needs of individuals and groups active in the field of economics is essential! So much so that accounting system durability and survival, depends on establishing a continuous interaction with the surrounding environment is. Optimal investment decisions for the business units and to express better allocate scarce resources in the community requires accurate financial information are transparent and comparable. There is a lack of information or misleading information causes adverse economic Tsmymmgyryhay resulting in loss of economic resources, destruction of capital markets and ultimately economic backwardness and poverty and welfare is reduced. Pyshshrthay a foundation for confidence of investors and creditors for constructive economic activities flourish and ultimately economic, preparation and presentation of performance information that financial decisions, economic and commercial benefits to be located. Such information also working to establish the activity and effectiveness of capital markets to help lead government policy makings and Brnamhryzyha in economics and business units will manage operations. Now developed countries, the financial statements as the most important source of information to reflect the performance results and financial position and cash flows is known as business units and therefore the fundamental principles of preparation of financial statements is a very important. Principles of preparation of financial statements to the accounting standard is known to have characteristics such that a uniform basis for the preparation of official statements and cause adaptation methods and accounting procedures, and ultimately provide comparability to financial statements.
The main goal of accounting information useful for Users financial statements for financial decision-making is. The information is provided in the financial statements will be useful if the quality characteristics of financial information may have. One of these quality characteristics, is Mqays·hpzyry financial statements. Providing the necessary conditions to compare financial information during different periods of a business unit, financial information enables Users who study trends, strengths and weaknesses of a business unit to evaluate. Users of financial statements in order to be able to help optimize this case and the correct economic decisions are taken, requires a set of financial information with high comparability in financial statements are dominant. Comparability of financial statements under accounting standards ever be achieved because the accounting standards to determine methods and procedures with accepted accounting practices reduce the diversity that this current financial statements to compare their ability to eventually achieve commercial units will be.
Since the Iranian accounting standards and benchmarks identified and measured in terms of assets, liabilities, income and expenditure in the financial statements, including company financial statements to specify Stock Exchange accepted, follow these standards as far as acceptance is important in auditing financial statements annual business units to observe these standards is dependent. In accordance with paragraph 4, Clause 2 of the Audit Organization and the Statute and Article 6 Audit Organization, development and expansion of duty principles and auditing standards and accounting has been assigned to the organization and also in accordance with paragraph (g) Article 7 The legal statute Audit Organization, Reference expertise and formal accounting and auditing principles and standards in our country is auditing organization.
The Organization Committee in 1371 developed guidelines Accounting Officer Accounting Standards in Iran. The committee in 1373 Draft Declaration 9 accounting guidelines and framework preparation and presentation of financial statements (Publication 96) released.
More work, a draft five other accounting guidelines statement (Publication No. 106) in 1375 for the poll was published. Accounting guidelines set in 1378 for the first two years, entered into force. Committee developed guidelines based on Board approved accounting organization operating Rename Accounting Standards Committee had, according to the feedback guidelines and accounting theories Expert Group on Standards for Management and the Technical Committee and obtaining ratification bill to the General Assembly, Standard No. 1 from 22 financial statements for the fiscal period starting from 1.1.1380 and then it is in force.
Accounting Standards Committee continue its work with three other accounting standard (23 to 25) financial statements for the financial periods beginning after 01/01/1381, and is in force.

If the above date in the application of accounting standards in reporting and auditing financial statements that they are principles and criteria determined by the Audit Organization of Iran noted that standard, is not observed in any of the authorities will not be usable. But in the process of standard development should always consider it to be caused Mqrrshdh standards comparability in financial statements and after many years development control standards with no Mqays·hpzyry above financial statements financial statements years before the development of international standard is used.
But before Iran developed accounting standards, lack of formal and uniform principles for the preparation of financial statements of many companies including the companies accepted the Stock Exchange, accounting standards and international accounting standard in some countries, including America, Britain, Australia, Canada and Accounting standards in other leading countries in the Astandardgzary, preparing financial statements became the criterion. But after the Iranian accounting standards and develop these principles into force, all companies, including companies accepted the Stock Exchange were required to observe these principles.
But since the guidelines and accounting standards in many cases with international accounting standards and America and Canada and other countries where accounting standards before they Accounting Standards financial statements prepared in Iran criterion was not consistent, it was thought that the lack of policy stability and uniform accounting methods used in before and after the Iranian Accounting Standards comparability of financial statements raise the following question. Therefore, in this study, researchers of all procedures used by companies in the study accepted the Stock Exchange after the required accounting standards before it is studied.


Realm of time and place
Geographic scope of this study accepted companies in Tehran Stock Exchange is.
Since the decision to establish official principles and develop uniform guidelines on 1/1/1378 with a gradual start and continued since the company accepted the Stock Exchange before 01/01/1378 methods and arbitrary procedures After compiling the standard required to implement standardized, comparison of financial statements in the years before the standards required by each other and in the years after the standards required to avoid each other, and all procedures used in the years before the development of guidelines and standard procedures on 1.1.1378 with all used in the years following the standards required by the latest standard (standard accounting and retirement plans), which is the date on 1/1/1384, has been compared .

Sampling
Since the methods and procedures used by all companies accepted in the stock market is impossible to represent the characteristics of the sampling statistic is used. Therefore, stratified random sampling as sampling in this study has been selected. In this method, first of all survey (companies accepted the Stock Exchange) to different categories (classified by type of industry) and then divided into random samples from each industry according to size companies in the industry are included.

Assumptions
1 - Balance Sheet comparability, the obligation to maintain standards of accounting in Iran has been.
2 - If comparability profit and loss, the obligation to maintain standards of accounting in Iran has been.
3 - Cash Flow Statements comparability, the obligation to maintain standards of accounting is Iran.

Data mining techniques
Research data to extract all the procedures first used by those companies in Tehran Stock Exchange accepted the survey is a component, before and after the Iranian accounting standards require the financial statements and notes of financial statements with the extraction and standards comparability of financial statements (Table 2) has been consistent about that percentage of procedures used in financial statements comparability criteria described (Table 3) is.

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