بررسي رابطه بين اطلاعات مندرج در صورتهاي مالي مبتني بر بهاي تمام شده تاريخي و اطلاعات مندرج در صورتهاي مالي مبتني بر ارزشهاي جاري

A Survey on The Relationship Between The Information in Financial Statements Based on Historical Cost and Based on Current Values

This paper investigates the relationship between the information in financial statements based on historical cost and based on current values in the companies listed in the Tehran Stock Exchange. In this study, from 249 companies on the research population, a sample of 33 companies are selected. The financial statements of sampled companies were adjusted using the suggested model for the research financial period (1380-1386) based on the current values. The degree of correlation among the research variables (net income, ownerʹs equity, and return on investment) in historical financial statements and adjusted financial statements was calculated using pearson correlation coefficient. Based on the findings of this study, historical return on investment was independent of return on investment based on current values, there is a significant relationship between historical net income and adjusted net income. It is also the case between owners equity based on historical cost and owners equity based on current values.