خصوصیات کیفی مطلوب روش‌های اندازه‌گیری از دید استفاده‌کنندگان در ایران

 The value of any information including financial statements, just like other goods and services, depends on the quality which is determined by the users.  Because of the important role of accounting measurements in preparing financial statements, the quality of these measurements have an effective role in determining the quality of financial statements. Therefore, using accounting measurements with desirable quality is necessary for improvement of the quality and the value of financial statements. In this study, to determine the desirable qualitative particulars in accounting measurements and considering qualitative particulars of accounting literature, first of all the qualitative particulars of each measurement were listed and then the users of financial statements (including investors, creditors, financial analysts and tax experts) were asked to determine the priority of qualitative particulars of accounting each item of balance sheet, through filling out a questionnaire. The results showed that the users of financial statements use different particulars in accounting each item of balance sheet. So using a special method (like historical cost or current cost) in measuring all the items of balance sheet is not appropriate, and it's better to use different methods appropriate to the kind of account.