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The present article deals with the emergent factors that have stabilized the historical cost including educational methods, of legal protection, inaccurate generalization of initial book-keeping, protection of syndicates, and non-existence of a complete market. It then proceeds to analyze the critic...
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| Format: | Article |
| Language: | fas |
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University of Tehran
2002-12-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Online Access: | https://acctgrev.ut.ac.ir/article_13225_2eac788a8a7e75b00bbe5c00a5d7819b.pdf |