Financial Reporting

‫ﮔﺰارش ﻣﺎﻟﯽ‬

The process of supplying general-purpose reports to people outside the

organization is termed financial reporting.
‫ ﮔﺰارش ﻣﺎﻟﯽ ﻧﺎﻣﯿﺪﻩ ﻣﯽ ﺷﻮد‬, ‫ ﻓﺮﺁﯾﻨﺪ اراﺋﻪ ﮔﺰارش هﺎی ﻋﻤﻮﻣﯽ ﺑﻪ اﻓﺮاد ﺧﺎرج از ﺳﺎزﻣﺎن‬.

In the United States and most

other industrialized countries, publicly owned corporations are required to
make much of their financial information public—that is, available to every one.
‫ ﮐﻪ ﺑﺮای هﻤﻪ در دﺳﺘﺮس اﺳﺖ‬- ‫ ﺷﺮﮐﺖ هﺎی دوﻟﺘﯽ ﺑﺎﯾﺪ اﻃﻠﺎﻋﺎت ﻣﺎﻟﯽ ﺧﻮد را در اﺧﺘﯿﺎر ﻋﻤﻮم ﻗﺮار دهﻨﺪ‬, ‫ﻣﺘﺤﺪﻩ و ﺑﯿﺸﺘﺮ ﮐﺸﻮرهﺎی ﺻﻨﻌﺘﯽ دﯾﮕﺮ‬
‫ در اﯾﺎﻟﺎت‬.

These countries also have enacted laws to ensure that the

public information provided by these companies is reliable and complete.
‫ﮐﺸﻮرهﺎ هﻤﭽﻨﯿﻦ ﻗﻮاﻧﯿﻨﯽ را ﺗﺼﻮﯾﺐ ﮐﺮدﻩ اﻧﺪ ﺗﺎ اﻃﻤﯿﻨﺎن ﺣﺎﺻﻞ ﮐﻨﻨﺪ ﮐﻪ اﻃﻠﺎﻋﺎت ﻋﻤﻮﻣﯽ اراﺋﻪ ﺷﺪﻩ ﺗﻮﺳﻂ اﯾﻦ ﺷﺮﮐﺖ هﺎ ﻗﺎﺑﻞ اﻋﺘﻤﺎد و ﮐﺎﻣﻞ اﺳﺖ‬
‫ اﯾﻦ‬.

Financial Statements
-‫ﺻﻮرت هﺎی ﻣﺎﻟﯽ‬

The main part of financial reporting is a set of accounting reports called

financial statements.
-‫ ﺑﺨﺶ اﺻﻠﯽ ﮔﺰارﺷﮕﺮی ﻣﺎﻟﯽ ﻣﺠﻤﻮﻋﻪ ای از ﮔﺰارش هﺎی ﺣﺴﺎﺑﺪاری ﺑﻪ ﻧﺎم ﺻﻮرت هﺎی ﻣﺎﻟﯽ اﺳﺖ‬.

Financial statements summarize in a few pages the

financial resources, obligations, profitability, and cash flows of a business.
-‫ ﺳﻮدﺁوری و ﺟﺮﯾﺎن هﺎی ﻧﻘﺪی ﯾﮏ ﮐﺴﺐ وﮐﺎر را ﺧﻠﺎﺻﻪ ﻣﯽ ﮐﻨﻨﺪ‬, ‫ ﺗﻌﻬﺪات‬, ‫ﺻﻮرت هﺎی ﻣﺎﻟﯽ در ﭼﻨﺪ ﺻﻔﺤﻪ ﻣﻨﺎﺑﻊ ﻣﺎﻟﯽ‬.

A complete set of financial statements includes balance sheet,

the income statement, the statement of owners’ equity, and the statement
of cash flows. Several pages of notes, containing additional information,
are also accompanied to the financial statements.

-‫ﭼﻨﺪﯾﻦ ﺻﻔﺤﻪ ﯾﺎدداﺷﺖ ﮐﻪ ﺣﺎوی اﻃﻠﺎﻋﺎت اﺿﺎﻓﯽ هﺴﺘﻨﺪ ﻧﯿﺰ ﺑﺎ ﺻﻮرت هﺎی ﻣﺎﻟﯽ هﻤﺮاﻩ هﺴﺘﻨﺪ‬
. ‫ ﺑﯿﺎﻧﯿﻪ ﺣﻘﻮق ﺻﺎﺣﺒﺎن ﺳﻬﺎم و ﺑﯿﺎﻧﯿﻪ ﺟﺮﯾﺎن هﺎی ﻧﻘﺪی اﺳﺖ‬, ‫ اﻇﻬﺎرﻧﺎﻣﻪ درﺁﻣﺪ‬, ‫ ﻣﺠﻤﻮﻋﻪ ای ﮐﺎﻣﻞ از ﺻﻮرت هﺎی ﻣﺎﻟﯽ ﺷﺎﻣﻞ ﺗﺮازﻧﺎﻣﻪ‬.

Accounting Principles
-‫اﺻﻮل ﺣﺴﺎﺑﺪاری‬

The core of general-purpose financial accounting and reporting is

generally accepted accounting principles (GAAP).
-‫ ( هﺴﺘﻪ اﺻﻠﯽ ﺣﺴﺎﺑﺪاری و ﮔﺰارﺷﮕﺮی ﻣﺎﻟﯽ ﻋﻤﻮﻣﯽ ﻋﻤﻮﻣﺎ ً اﺻﻮل ﺣﺴﺎﺑﺪاری ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪﻩ‬GAAP ) ‫ اﺳﺖ‬.

These principles have

been developed by the accounting profession over the years in an attempt
to provide consistent financial Statements.
-‫ اﯾﻦ اﺻﻮل در ﻃﻮل ﺳﺎل هﺎ ﺗﻮﺳﻂ ﺣﺮﻓﻪ ﺣﺴﺎﺑﺪاری در ﺗﻠﺎش ﺑﺮای اراﺋﻪ ﺑﯿﺎﻧﯿﻪ هﺎی ﻣﺎﻟﯽ ﭘﺎﯾﺪار ﺗﻮﺳﻌﻪ دادﻩ ﺷﺪﻩ اﻧﺪ‬.

The authority of the accounting

principles rests on their general acceptance by the accounting profession.
-‫ ﻣﺮﺟﻊ اﺻﻮل ﺣﺴﺎﺑﺪاری ﺑﺮ ﭘﺬﯾﺮش ﻋﻤﻮﻣﯽ ﺁن هﺎ ﺗﻮﺳﻂ ﺣﺮﻓﻪ ﺣﺴﺎﺑﺪاری اﺳﺘﻮار اﺳﺖ‬.

GAAP encompasses not only the accounting principles, but also various
procedures for applying those principles.
-GAAP ‫ ﺑﻠﮑﻪ روش هﺎی ﻣﺨﺘﻠﻔﯽ را ﺑﺮای اﻋﻤﺎل اﯾﻦ اﺻﻮل ﻧﯿﺰ در ﺑﺮ ﻣﯽ ﮔﯿﺮد‬, ‫ﻧﻪ ﺗﻨﻬﺎ اﺻﻮل ﺣﺴﺎﺑﺪاری را در ﺑﺮ ﻣﯽ ﮔﯿﺮد‬.

Many organizations play an active role in developing generally accepted

accounting principles and in improving the quality of financial reporting
in the United States.
-‫ ﺑﺴﯿﺎری از ﺳﺎزﻣﺎن هﺎ ﻧﻘﺶ ﻓﻌﺎﻟﯽ در ﺗﻮﺳﻌﻪ اﺻﻮل ﺣﺴﺎﺑﺪاری ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪﻩ و ﺑﻬﺒﻮد ﮐﯿﻔﯿﺖ ﮔﺰارﺷﮕﺮی ﻣﺎﻟﯽ در اﯾﺎﻟﺎت ﻣﺘﺤﺪﻩ دارﻧﺪ‬.

The most influential of these organizations are the

Financial Accounting Standard Board (FASB), the American Institute of
Certified Public Accountants (AICPA), the Security and Exchange
Commission (SEC), and the American Accounting Association (AAA).
‫ هﯿﺎت ﻣﺪﯾﺮﻩ اﺳﺘﺎﻧﺪارد ﺣﺴﺎﺑﺪاری ﻣﺎﻟﯽ‬,‫( ﺗﺎﺛﯿﺮﮔﺬارﺗﺮﯾﻦ اﯾﻦ ﺳﺎزﻣﺎن هﺎ‬FASB)
‫(ﻣﻮﺳﺴﻪ ﺣﺴﺎﺑﺪاران رﺳﻤﯽ ﺁﻣﺮﯾﮑﺎ‬AICPA)
(SEC) ‫و اﻧﺠﻤﻦ ﺣﺴﺎﺑﺪاری ﺁﻣﺮﯾﮑﺎ‬
‫(ﮐﻤﯿﺴﯿﻮن اﻣﻨﯿﺖ و ﺑﻮرس‬AAA)

Auditing
-‫ﺣﺴﺎﺑﺮﺳﯽ‬

The development of the corporations created a new social need for an

independent audit to provide some assurance that management’s financial
representations were reliable.
-‫ﺳﻌﻪ ﺷﺮﮐﺖ هﺎ ﯾﮏ ﻧﯿﺎز اﺟﺘﻤﺎﻋﯽ ﺟﺪﯾﺪ ﺑﺮای ﺣﺴﺎﺑﺮﺳﯽ ﻣﺴﺘﻘﻞ اﯾﺠﺎد ﮐﺮد ﺗﺎ اﻃﻤﯿﻨﺎن ﺣﺎﺻﻞ ﺷﻮد ﮐﻪ ﺑﺎزﻧﻤﺎﯾﯽ هﺎی ﻣﺎﻟﯽ ﻣﺪﯾﺮﯾﺖ ﻗﺎﺑﻞ اﻋﺘﻤﺎد هﺴﺘﻨﺪ‬
‫ ﺗﻮ‬.

In large part, this assurance is provided by

an audit, performed by a firm of certified public accountants (CPAs).
-‫ ﺗﺎﻣﯿﻦ ﻣﯽ ﺷﻮد‬, ‫ اﯾﻦ ﺗﻀﻤﯿﻦ ﺗﻮﺳﻂ ﯾﮏ ﺣﺴﺎﺑﺮﺳﯽ ﮐﻪ ﺗﻮﺳﻂ ﯾﮏ ﺷﺮﮐﺖ ﺣﺴﺎﺑﺪاران رﺳﻤﯽ اﻧﺠﺎم ﻣﯽ ﺷﻮد‬, ‫ در ﺑﺨﺶ ﺑﺰرﮔﯽ‬.

This
audit function, also called attest function, was chiefly responsible for the
creation and growth of the public accounting profession.
-‫ ﻋﻤﺪﺗﺎ ً ﻣﺴﺌﻮل اﯾﺠﺎد و رﺷﺪ ﺣﺮﻓﻪ ﺣﺴﺎﺑﺪاری ﻋﻤﻮﻣﯽ ﺑﻮد‬, ‫ اﯾﻦ ﺗﺎﺑﻊ ﺣﺴﺎﺑﺮﺳﯽ ﮐﻪ ﺗﺎﺑﻊ ﮔﻮاهﯽ ﻧﯿﺰ ﻧﺎﻣﯿﺪﻩ ﻣﯽ ﺷﻮد‬.

Future of Accounting
-‫ﺁﯾﻨﺪﻩ ﺣﺴﺎﺑﺪاری‬

Changes in the environment in which organizations operate will

inevitably be accompanied by alterations in accounting concepts and
techniques.
-‫ ﺗﻐﯿﯿﺮات در ﻣﺤﯿﻄﯽ ﮐﻪ ﺳﺎزﻣﺎن هﺎ در ﺁن ﻓﻌﺎﻟﯿﺖ ﻣﯽ ﮐﻨﻨﺪ ﺑﻪ ﻧﺎﭼﺎر ﺑﺎ ﺗﻐﯿﯿﺮ در ﻣﻔﺎهﯿﻢ و ﺗﮑﻨﯿﮏ هﺎی ﺣﺴﺎﺑﺪاری هﻤﺮاﻩ ﺧﻮاهﺪ ﺑﻮد‬.

New advancements in the information technology (IT), the

raise of globalization of businesses, and the demand of societies for better
environment are the main forces to change the environment.
-‫ ( ﭘﯿﺸﺮﻓﺖ هﺎی ﺟﺪﯾﺪ در ﻓﻦ ﺁوری اﻃﻠﺎﻋﺎت‬it ) , ‫ ﻧﯿﺮوهﺎی اﺻﻠﯽ ﺑﺮای ﺗﻐﯿﯿﺮ ﻣﺤﯿﻂ زﯾﺴﺖ هﺴﺘﻨﺪ‬, ‫ﺐ و ﮐﺎرهﺎ و ﺗﻘﺎﺿﺎی ﺟﻮاﻣﻊ ﺑﺮای ﻣﺤﯿﻂ ﺑﻬﺘﺮ‬
‫ اﻓﺰاﯾﺶ ﺟﻬﺎﻧﯽ ﺷﺪن ﮐﺴ‬.

Computerized accounting systems,

international accounting, and socioeconomic accounting are the most attention-directing areas.
-‫ ﺑﺮﺧﯽ از ﺣﻮزﻩ هﺎی ﺣﺴﺎﺑﺪاری در ﺁﯾﻨﺪﻩ ﻧﺰدﯾﮏ ﺗﻮﺟﻪ ﺑﯿﺸﺘﺮی را ﺑﻪ ﺧﻮد ﺟﻠﺐ ﺧﻮاهﻨﺪ ﮐﺮد‬, ‫ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﭼﻨﯿﻦ ﺗﻐﯿﯿﺮات ﻣﺤﯿﻄﯽ‬.