The comparison of financial reporting of social security organization based on accounting standard requirements of plans of new retirement benefits in Iran, reporting based on previous requirements in terms of providing public monitoring

The present study aimed to evaluate the impact of accounting standard of Iran retirement benefit plans in Iran in terms of providing public monitoring of government on social securityorganization. The cross sectional survey is used. The questionnaire of accounting standard of retirement benefit plans and its impact on providing public monitoring of government on social security organization is tested. In this study, financial statements of social securityorganization during 2007-2011 are provided based on new standard and previous requirements of its reporting. The questionnaires are distributed among experiment and control groups. The results showed that accounting standard No. 27 is effective in terms of providing public monitoring to previous requirements of reporting

کلیدواژه ها:

Accounting standard of retirement benefit plans of Iran ، Retirement benefit plans ، Public monitoring of government