عنوان مقاله English
نویسندگان English
According to some accountants, financial reporting in the islamic countries should be based on fairness, goodness and morality. This study examined the possibility of modifying the conventional framework for reporting in line with Islamic accounting objectives and to adapt the process of recognition and reporting financial events in accordance with the Shari'a principles. The research method is combination (qualitative and quantitative). In the qualitative section of the content analysis method, with the help of the Qur'an, Religious' Fatwa and the results of previous studies, the necessity of modifying some of the components of the conventional conceptual framework were expressed In the quantitative section, by using the two separate questionnaires, the viewpoints of 30 religious scholar and 73 financial specialists (faculty members of the universities, official accountants and senior experts of Tehran Stock Exchange) in 2018 were obtained and analyzed by using the single-group T test. The results show reporting on the basis of fair values, measuring earnings based on the balance sheet approach, presentation of the value added statement, disclosure of the cash flows arising from the religious funds, providing a list of the assets subject to Zakat, disclosure of the doubtful deals and submitting the ecological requirements checklist leads to greater transparency and more accurate assessment of the performance of managers, better evaluating the risk of investment in the enterprises and thire social-religious responsibilities.
کلیدواژهها English
