comparative study of charging the circulating assets

purpose of doing this research is scrutinizing the possibility of charging the circulating assets of debtors, which is done through comparative study of floating charge in common law with the accent on the jurisprudence and legal bases of our country. in this research the question was: “what are the features, regulations and consequences of floating charge in english law?” “is there possibility of acceptance of this organization according to iran law and shi’et jurisprudence bases?” the result was that floating charge for the purpose of guarantying the circulating assets presents solutions which protects both the creditors to make them assure of realizing their debts and the charger to not to make them private of using their changing property and make their business ceased. the result of studies and researches on the iran law and shi’et jurisprudence is scrutinized and showed the conclusion that charging the circulating assets is not in contrast with iran law and shi’et jurisprudence bases, and for this reason preparing and ratification of a comprehensive statute offered to the legislator.