فصلنامه
نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد ایلام، دانشگاه آزاد اسلامی، ایلام، ایران
2 گروه حسابداری، واحد مهریز، دانشگاه آزاد اسلامی، یزد، ایران
کلیدواژهها
عنوان مقاله English
نویسندگان English
Islam is a complete and comprehensive religion and has plans for all aspects and aspects of human life. This comprehensiveness also applies to economic and financial fields. On the other hand, today's theoretical frameworks of accounting originate from western countries, which are influenced by Christianity. And it has contradictions with Islam. In this article; After reviewing the literature related to accounting, Quranic verses that contain points in the field of accounting have been identified. Financial and economic events that are in accordance with the verses of the Qur'an, as well as the verses of the Holy Qur'an that are related to accounting principles such as; Cost principle, income realization principle, cost bearing principle, accounting assumptions such as; Financial period assumption, accrual assumption, restrictive accounting covenants as well as basic accounting concepts and elements including assets, liabilities, capital, income, expenses, profit and loss are related, identified and given. Then, by analyzing the above documents, an Islamic theoretical framework for accounting that can be used in the Islamic society has been presented.
کلیدواژهها English
