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گواهی نمایه سازی مقاله 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

عنوان مقاله: 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
شناسه (COI) مقاله: ICOAC01_060
منتشر شده در ششمین کنفرانس بین المللی اقتصاد، مدیریت و علوم مهندسی در سال ۱۳۹۴
مشخصات نویسندگان مقاله:

Fakhroddin Safaee Far - Iranian Social Security Organization
Ahmad Modarres - Tehran University ، Iran Assistant Professor of Tehran University
Azita Jahanshad - Academic trainer of Azad University of Tehran Markaz branch

خلاصه مقاله:
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

کلمات کلیدی:
Accounting standard of retirement benefit plans of Iran, Retirement benefit plans, Public monitoring of government

صفحه اختصاصی مقاله و دریافت فایل کامل: https://www.civilica.com/Paper-ICOAC01-ICOAC01_060.html