- تاریخ انتشار : ۱۳۹۵
- ناشر : دومین کنفرانس بین المللی پژوهش های نوین در مدیریت،اقتصاد و علوم انسانی
- زبان مقاله : همه
- تعداد صفحات : 7
- حجم فایل : 0 کیلوبایت
- نوع مقاله : مجموعه مقالات کنفرانس
- مجموعه : حسابداری
چکیده مقاله
Whenever the business area becomes complex, the corporations would increasingly face complicated deals. Accountants should be well able to analyze these deals and resolve related accounting and reporting issues. In order to have an effective analyze of related accounting and reporting issues, it is required to have a deep understanding of theoretical concepts of accounting and reporting .Theoretical concepts of financial reporting is a system of integrated basis and interrelated goals which can lead to a chain of similar standards (those having a logical relationship), and is a system which can designate identity, role (responsibility), and limits of financial accounting and financial features.God in the Koran have addressed humans` necessities in regard to humans` nature. One of those is accounting which has been referred to in the verse 282 of surah Al-Bagharah. In this paper you will see that Koran Has dealt with the conceptual framework of accounting and accounting theory
نحوه استناد به مقاله
در صورتی که می خواهید به این مقاله در اثر پژوهشی خود ارجاع دهید، می توانید از متن زیر در بخش منابع و مراجع بهره بگیرید :
Fateme Shareyati ؛Faeze Shareyati ؛ ۱۳۹۴، The Importance of Accounting & Reporting in Holy Koran، دومین کنفرانس بین المللی پژوهش های نوین در مدیریت،اقتصاد و علوم انسانی، https://scholar.conference.ac:443/index.php/download/file/1093-The-Importance-of-Accounting-&-Reporting-in-Holy-Koran
در داخل متن نیز هر جا به عبارت و یا دستاوردی از این مقاله اشاره شود پس از ذکر مطلب، در داخل پرانتز، مشخصات زیر نوشته شود.
(Fateme Shareyati ؛Faeze Shareyati ؛ ۱۳۹۴)