ارائه مدل پیشنهادی صورت جریان‎های نقدی بر اساس منطق صوری

نوع مقاله: مقاله پژوهشی

نویسنده

دانشجوی دکتری حسابداری دانشگاه آزاد اسلامی واحد قزوین

چکیده

اختیار‎های اعطا شده در استاندارد بین‌المللی شماره 7 حسابداری در رابطه با طبقه‌بندی چهار قلم سود‎ها و بهره‎های دریافتی و پرداختی منجر به طبقه‎بندی‎های متنوعی در صورت جریان‎های نقدی شده و قابلیت مقایسه جریان‌های نقدی تاریخی شرکت‎های مختلف را کاهش می‎دهد. هدف پژوهش حاضر حل این چالش از طریق طراحی و ارائه مدل جدیدی برای صورت جریان‌های نقدی با بکارگیری منطق صوری است. مدل مذکور برای برآورده کردن سه هدف افزایش قابلیت مقایسه جریان‌های نقدی، سازگاری و انطباق بیشتر این صورت با چارچوب مفهومی گزارشگری مالی، توسعه‎ی اطلاعات سودمند مرتبط با جریان‌های نقدی طراحی شده است. بنابراین در پژوهش حاضر، با استفاده از بکارگیری استدلال قیاسی طبقه‎بندی‌های اقلام چهار‎گانه مذکور محدود شده است. دو قلم بهره و سود سهام دریافتی در طبقه فعالیت‌های سرمایه گذاری و بهره و سود سهام پرداختی در طبقه فعالیت‎های تامین مالی منعکس خواهد ‎شد. علاوه براین، در مدل پیشنهادی تحقیق دو طبقه فرعی و جمع درون طبقه ای تحت عنوان سود دریافت شده ابزارهای مالی و بهای پرداختی بابت کسب منابع مالی ایجاد شده است که به لحاظ شیوه ارایه و جایگاه بدیع و نو بوده و حتی می‌توانند منجر به ساختن نسبت‌های مالی جدید همچون کیفیت سود ناشی نگهداری ابزارهای مالی شود. استفاده از دستگاه‌های قیاسی به صورت نظامند در خلق مدل جدید صورت جریان‌های نقدی و تایید مدل مذکور از طریق شیوه مخصوص تایید تئوری‌های قیاسی، از دیگر نوآوری‌های پژوهش حاضر محسوب می‌شود. مدل جدید علی‌رغم تغییر مدل بین‌المللی به نحوی طراحی شده است که با الزامات استاندارد بین‌المللی شماره 7 در تضاد نبوده و در چارچوب پیاده‌سازی استانداردهای بین‌المللی قابل اجراست.

کلیدواژه‌ها


عنوان مقاله [English]

Proposed model for Statement of Cash Flows based on formal logic

نویسنده [English]

  • shahin korzebor
چکیده [English]

The Options granted in International Accounting Standard No. 7 in relation to the classification of four items of interest and income received and paid leads to diverse classifications in the form of cash flows and the ability to compare flows Reduce the historical cash of different companies. The purpose of the present research is to solve this challenge by designing and presenting a new model for the cash flow form using formal logic. The model is designed to meet the three goals of increasing the comparability of cash flow, adaptation of this form with the conceptual framework of Financial Reporting, the development of useful information related to cash flows. Therefore, in this study, by using the deductive reasoning, the classification of the four items mentioned is limited. The two interest and dividends received will be reflected in the category of investment activities and interest and dividends paid in the financing activities. In addition, in the proposed model, two subcategories and an interdisciplinary cluster have been developed under the title of interest of financial instruments and the cost of paying for financial resources that are innovative and innovative in terms of presentation and position, and can lead to Creating new financial ratios, such as the quality of profits, is the maintenance of financial instruments. The use of systematic deductive devices in creating a new model of cash flow forms and verifying this model through a special method of verifying the theorems is considered as one of the other innovations of the present study. The new model, despite the change in the international model, has been designed in a way that is not in conflict with the requirements of International Standard No. 7 and is applicable in the framework of the implementation of international standards.

کلیدواژه‌ها [English]

  • Deductive reasoning
  • Statement of Cash Flows
  • Formal logic
  • entity theory
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