بررسي ضرورت وجود چارچوبي جهت تهيه گزارش هاي توجيهي افزايش سرمايه

Consideration of Necessity of a Framwork to Prepare Reasonable Reports of Increaseing Capitl

The aim of this research is to investigate necessity of existence a framework to prepare reasonable reports of increasing capital that are investigated and examined by Official Accountants according to the Article 161 of Amendment Part of Commercial Code and based on the Section 340 of Iranian Standards of Auditing. Meanwhile, a primitive framework is introduced to prepare such reports according to the common views of the members of Iranian Society of Official Accountants. In order to collect required information to examine assumptions, the procedures of opinion polling & indexing, has been utilized. For this purpose, 154 questionnaires has been collected and twenty reasonable reports of increasing capital related to years 2006 to 2008, has been examined and CHI-SQUARE test was used to evaluate assumptions of the information. A general conclusion of this research shows that the initial assumption, based upon this fact that lacking framework is the cause of lacking identical information contents in reasonable reports of increasing capital. This assumption has been acceptable for 99 percent of first and second statistical community. The second assumption is also based upon lacking framework conduct to present reasonable reports of capital increase without submitting usual techniques of projects evaluation, has been accepted according to the first statistical community sample in about 99 percent assurance and has been accepted in about 95 percent according to the second statistical community sample. After investigating and analysis of collected information and results of the research, the required information that shall be disclosed in reasonable reports of capital increase, has been specified and presented.