تاثير ارايه صورت سود و زيان جامع بر تصميم گيري هاي استفاده كنندگان صورت هاي مالي ديدگاه هاي استفاده كنندگان صورت هاي مالي

The Effect of The Comprehensive Income Statement on The Decisions of the Financial Statement Users: Views & Perspectives

The financial statements are the marginal product of the financial reporting. In fact, each financial statement indicates a series of information providing a clear perspective of the enterprise. The Comprehensive Income Statement is one of the financial statements that indicates the degree of increase or decrease in an ownerʹs equity.investors, creditors, managers and other practitioners need information about the changes in assets and liabilities of an enterprise, the results of transactions and the conditions occasioned by the environment. The main purpose of this study is to investigate the effect of the Comprehensive Income Statement on the decisions of financial statement users. Therefore, in order to identify the decision making factors that are used by financial statement users, the accounting literature was surveyed. The earned factors are employed to provide a questionnaire. To attain the objectives set in the research, the necessary information is collected by means of a written questionnaire. Statistical population includes two groups: managers and senior financial experts of the investment companies (103) and financial managers and senior financial experts of the Water and Electric Industry (120). The hypothesis of this study is as follows: 1- The Comprehensieve Incom Statement affects the decisions of the financial statement users. 2- No significant difference exists in the perspectives of the financial statement users related to the effect of the Comprehensive Income Statement on their decisions.A binomial Statistical Analysis is used for testing the first hypothesis and Chi-Square-Statistical Analysis is used for testing the second hypothesis. The results show that the Comprehensive Incom Statement affects the decisions of financial statements users. Also no significant differences have been observed in the perspectives of the financial statement users.