Interdisciplinary Journal of Contemporary Research in Business, Volume (3), No (12), Year (2012-4) , Pages (92-107)
Title : ( Perceptions on Qualitative Characteristics in Financial Reporting: Iranian Evidence )
Authors: Mahdi Salehi , Farzaneh Nassirzadeh ,File: 
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The objectives of financial reporting are to provide information about the financial position, performance, and changes in financial position of an entity. The results of the current study show the differences existed between accountants and non-accounts with respect to sufficiency of abridged financial statements.
