One of the existing issues in accounting principle and standard setting is providing financial accounting standards which are acceptable for the common sense; because collective choice issues has distributional effects. In other words, the decisions of standardsetting bodies would have effects on the distibution of wealth. Therefore, as accounting standard-setting followed by some economic effects, standard setting bodies apply the distributional principles to legitimate the standard-setting process and justify the redistribution of wealth among users. In this research, the issue of choosing distributional principle which is one of the standard-setting bodies’ problems is examined.
Based on results conclusive choice between the two principles seems infeasible, at least in the current state of information about security market agents.
Mahdavi,G. and Barzegar,E. (2015). Methodological Foundations of Accounting Standardsetting. Accounting and Auditing Studies, 4(15), 16-27. doi: 10.22034/iaas.2015.103448
MLA
Mahdavi,G. , and Barzegar,E. . "Methodological Foundations of Accounting Standardsetting", Accounting and Auditing Studies, 4, 15, 2015, 16-27. doi: 10.22034/iaas.2015.103448
HARVARD
Mahdavi G., Barzegar E. (2015). 'Methodological Foundations of Accounting Standardsetting', Accounting and Auditing Studies, 4(15), pp. 16-27. doi: 10.22034/iaas.2015.103448
CHICAGO
G. Mahdavi and E. Barzegar, "Methodological Foundations of Accounting Standardsetting," Accounting and Auditing Studies, 4 15 (2015): 16-27, doi: 10.22034/iaas.2015.103448
VANCOUVER
Mahdavi G., Barzegar E. Methodological Foundations of Accounting Standardsetting. Accounting and Auditing Studies, 2015; 4(15): 16-27. doi: 10.22034/iaas.2015.103448
