نوع مقاله : مقاله پژوهشی
نویسنده
استادیار گروه حسابداری، دانشگاه فردوسی مشهد، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسنده [English]
The purpose of this paper is the integration of public sector accounting concepts as a single body and even in consistent with the private sector, for modeling a variety of important financial reporting patterns in public sector. In this regard, it discusses different views for financial reporting usefulness and analyzes the public sector accounting perspective. Then, it reviews prerequisite concepts that are necessary for modeling. Finally, employing deductive-conceptual analysis, it presents visually “U.S. Model, International Model, Iranian Model before setting public sector accounting standards, and Iranian Model after setting public sector accounting standards”. The conclusions could provide a simple way of understanding of and educating the public sector accounting concepts. Further, it could improve the coherent cost-benefit of diverse financial reporting patterns in public sector, especially in the circumstances, that Iranian public sector accounting standards are in the early years of his birth.
کلیدواژهها [English]
)