{"id":11915,"date":"2015-03-15T16:06:18","date_gmt":"2015-03-15T12:36:18","guid":{"rendered":"http:\/\/www.irantahgig.ir\/?p=11915"},"modified":"2015-03-28T17:27:57","modified_gmt":"2015-03-28T13:57:57","slug":"%d8%b9%d8%b1%d8%b6%d9%87-%d9%87%d8%a7%db%8c-%d8%a7%d9%88%d9%84%db%8c%d9%87-%d8%b3%d9%87%d8%a7%d9%85-%d9%88-%d9%86%d9%82%d8%b4-%d8%ad%d8%b3%d8%a7%d8%a8%d8%af%d8%a7%d8%b1%db%8c-%d9%85%d8%af%db%8c%d8%b1","status":"publish","type":"post","link":"http:\/\/www.irantahgig.ir\/?p=11915","title":{"rendered":"\u0639\u0631\u0636\u0647 \u0647\u0627\u06cc \u0627\u0648\u0644\u06cc\u0647 \u0633\u0647\u0627\u0645 \u0648 \u0646\u0642\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a"},"content":{"rendered":"

Initial Public Offerings and the Role of the Management Accountant<\/span><\/p>\n

\u062a\u0627\u0631\u06cc\u062e:<\/strong> \u06f2\u06f0\u06f1\u06f1<\/span><\/p>\n

\u067e\u0627\u06cc\u06af\u0627\u0647: <\/strong>\u0627\u0628\u0633\u06a9\u0648<\/span><\/p>\n

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\"OK\"<\/span><\/p>\n

\t

\n\n\t\t\n\t\t
\n\t\t\t200,000 \u0631\u06cc\u0627\u0644 – \u067e\u0631\u062f\u0627\u062e\u062a \u0648 \u062f\u0627\u0646\u0644\u0648\u062f \u0645\u0642\u0627\u0644\u0647 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u062a\u0631\u062c\u0645\u0647<\/span> <\/span><\/a>\u0646\u0647\u0627\u06cc\u06cc \u06a9\u0631\u062f\u0646 \u062e\u0631\u06cc\u062f<\/a>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/svg>\n\t\t\t\t\t\t\u0645\u0648\u0631\u062f \u0628\u0647 \u0633\u0628\u062f \u062e\u0631\u06cc\u062f \u0627\u0636\u0627\u0641\u0647 \u0634\u062f\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t

<\/span><\/p>\n

\u0646\u0627\u0645 \u0645\u062c\u0644\u0647:\u00a0<\/strong>Management Accounting Quarterly<\/span><\/span><\/p>\n

\u0642\u06cc\u0645\u062a:<\/strong> \u06f2\u06f0\u06f0,\u06f0\u06f0\u06f0 \u0631\u06cc\u0627\u0644<\/span><\/p>\n

\u062a\u0639\u062f\u0627\u062f \u0635\u0641\u062d\u0627\u062a \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc:<\/strong> \u06f1\u06f3<\/span><\/p>\n

\u062a\u0639\u062f\u0627\u062f \u0635\u0641\u062d\u0627\u062a \u0641\u0627\u0631\u0633\u06cc:<\/strong> \u06f2\u06f2<\/span><\/p>\n

\u06a9\u062f:<\/strong> <\/strong>\u06f2\u06f0\u06f0\u06f2\u06f8<\/span><\/p>\n

\u0686\u06a9\u06cc\u062f\u0647 \u0641\u0627\u0631\u0633\u06cc<\/span><\/h3>\n

<\/strong>\u062a\u0628\u062f\u06cc\u0644 \u0634\u0631\u06a9\u062a \u0628\u0647 \u0633\u0647\u0627\u0645\u06cc \u0639\u0627\u0645 \u062a\u0635\u0645\u06cc\u0645 \u0622\u0633\u0627\u0646\u06cc \u0646\u06cc\u0633\u062a. \u0627\u062c\u0631\u0627\u06cc \u0627\u06cc\u0646 \u0627\u0645\u0631 \u0645\u0637\u0627\u0628\u0642 \u0628\u0627 \u067e\u0631\u0648\u0633\u0647 \u0639\u0631\u0636\u0647 \u0627\u0648\u0644\u06cc\u0647 \u0633\u0647\u0627\u0645 (IPO) \u0647\u0632\u06cc\u0646\u0647\u200c\u0647\u0627 \u0648 \u0645\u0632\u06cc\u062a\u200c\u0647\u0627\u06cc \u0642\u0627\u0628\u0644 \u062a\u0648\u062c\u0647\u06cc \u0631\u0627 \u062f\u0631\u0628\u0631 \u0645\u06cc\u200c\u06af\u06cc\u0631\u062f. \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u0627\u0646 \u0645\u062f\u06cc\u0631\u06cc\u062a \u0628\u0648\u0627\u0633\u0637\u0647 \u06a9\u0645\u06a9 \u0628\u0647 \u0645\u062f\u06cc\u0631\u06cc\u062a \u062f\u0631 \u062a\u0647\u06cc\u0647 \u0635\u0648\u0631\u062a \u0648\u0636\u0639\u06cc\u062a \u0647\u0627\u06cc \u0645\u0627\u0644\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 GAAP\u060c \u0627\u0646\u062a\u062e\u0627\u0628 \u0634\u0631\u06a9\u062a \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u06cc\u0631\u0648\u0646\u06cc\u060c \u06af\u0632\u06cc\u0646\u0634 \u067e\u0630\u06cc\u0631\u0647\u200c\u0646\u0648\u06cc\u0633 \u0628\u0631\u0627\u06cc IPO \u0648 \u062a\u0647\u06cc\u0647 \u067e\u06cc\u0634\u200c\u0646\u0648\u06cc\u0633 \u0645\u0648\u0627\u0631\u062f \u0645\u0648\u0631\u062f\u0646\u0638\u0631\u060c \u062a\u0627\u0645\u06cc\u0646 \u0646\u06cc\u0627\u0632\u0647\u0627\u06cc \u06af\u0632\u0627\u0631\u0634\u0627\u062a SEC\u060c \u062a\u0639\u06cc\u06cc\u0646 \u0642\u06cc\u0645\u062a \u0639\u0631\u0636\u0647 \u0627\u0648\u0644\u06cc\u0647 \u0648 \u062a\u0647\u06cc\u0647 \u0646\u0645\u0627\u06cc\u0634 \u0631\u0627\u0647\u060c \u0648 \u06a9\u0645\u06a9 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0627\u062c\u0631\u0627\u0626\u06cc \u0634\u0631\u06a9\u062a\u060c \u0646\u0642\u0634 \u062d\u06cc\u0627\u062a\u06cc \u0631\u0627\u00a0 \u0627\u06cc\u0641\u0627 \u0645\u06cc\u200c\u06a9\u0646\u0646\u062f. <\/span><\/p>\n

\u0686\u06a9\u06cc\u062f\u0647 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc<\/span><\/h3>\n

Taking a company public is not an easy decision to make. Going through the initial public offering (IPO) process involves significant costs and benefits. Management accountants play critical roles throughout by helping management to prepare GAAP-based financial statements, to select an outside accounting firm, to select the underwriter for the IPO and to draft the prospectus, to meet SEC reporting requirements, to determine the initial offering price and prepare for the road show, and to assist the company’s CFO<\/span><\/p>\n

\u0645\u0634\u062e\u0635\u0627\u062a \u0627\u0633\u062a\u0646\u0627\u062f\u06cc<\/strong><\/span><\/h3>\n

McMullen, D. A., Sanchez, M. H., & Stout, D. E. (2011). Initial Public Offerings and the Role of the Management Accountant. Management Accounting Quarterly, 12(2<\/span><\/p>\n

\u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647<\/span><\/h3>\n

\"10002icon\"<\/a>\u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0645\u0642\u0627\u0644\u0647 \u0639\u0631\u0636\u0647 \u0647\u0627\u06cc \u0627\u0648\u0644\u06cc\u0647 \u0633\u0647\u0627\u0645 \u0648 \u0646\u0642\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a<\/span><\/h1>\n

\u0645\u0642\u0627\u0644\u0647 “\u0639\u0631\u0636\u0647 \u0647\u0627\u06cc \u0627\u0648\u0644\u06cc\u0647 \u0633\u0647\u0627\u0645 \u0648 \u0646\u0642\u0634 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0645\u062f\u06cc\u0631\u06cc\u062a” \u062f\u0631 \u0633\u0627\u0644 \u06f2\u06f0\u06f1\u06f1 \u062f\u0631 \u0645\u062c\u0644\u0647 Management Accounting Quarterly <\/span>\u0648 \u062f\u0631 \u067e\u0627\u06cc\u06af\u0627\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc \u0627\u0628\u0633\u06a9\u0648 \u0646\u0645\u0627\u06cc\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a. \u062f\u0631 \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647\u00a0\u0645\u0633\u0627\u0626\u0644 \u0645\u0631\u0628\u0648\u0637 \u0628\u0647\u00a0\u062a\u0628\u062f\u06cc\u0644 \u0634\u0631\u06a9\u062a \u0628\u0647 \u0633\u0647\u0627\u0645\u06cc \u0639\u0627\u0645 \u0648 \u062a\u0639\u06cc\u06cc\u0646 \u0642\u06cc\u0645\u062a \u0639\u0631\u0636\u0647 \u0627\u0648\u0644\u06cc\u0647 \u0648 \u062a\u0647\u06cc\u0647 \u0646\u0645\u0627\u06cc\u0634 \u0631\u0627\u0647\u060c \u0648 \u06a9\u0645\u06a9 \u0628\u0647 \u0645\u062f\u06cc\u0631\u0627\u0646 \u0627\u062c\u0631\u0627\u0626\u06cc \u0634\u0631\u06a9\u062a \u062a\u0635\u0645\u06cc\u0645 \u0645\u0648\u0631\u062f \u0645\u0637\u0627\u0644\u0639\u0647 \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0627\u0633\u062a. \u0647\u0645\u0686\u0646\u06cc\u0646 \u0628\u0631\u0627\u0633\u0627\u0633 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u067e\u0627\u06cc\u06af\u0627\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc \u06af\u0648\u06af\u0644 \u0627\u0633\u06a9\u0648\u0644\u0627\u0631 \u06f2 \u0628\u0627\u0631 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0646\u0627\u062f \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0627\u0633\u062a.<\/span><\/p>\n

\t\n\n\t\t\n\t\t

\n\t\t\t200,000 \u0631\u06cc\u0627\u0644 – \u067e\u0631\u062f\u0627\u062e\u062a \u0648 \u062f\u0627\u0646\u0644\u0648\u062f \u0645\u0642\u0627\u0644\u0647 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u062a\u0631\u062c\u0645\u0647<\/span> <\/span><\/a>\u0646\u0647\u0627\u06cc\u06cc \u06a9\u0631\u062f\u0646 \u062e\u0631\u06cc\u062f<\/a>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/svg>\n\t\t\t\t\t\t\u0645\u0648\u0631\u062f \u0628\u0647 \u0633\u0628\u062f \u062e\u0631\u06cc\u062f \u0627\u0636\u0627\u0641\u0647 \u0634\u062f\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t

Initial Public Offerings and the Role of the Management Accountant \u062a\u0627\u0631\u06cc\u062e: \u06f2\u06f0\u06f1\u06f1 \u067e\u0627\u06cc\u06af\u0627\u0647: \u0627\u0628\u0633\u06a9\u0648 \u0644\u06cc\u0646\u06a9 \u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[84,127,211,225],"tags":[],"_links":{"self":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts\/11915"}],"collection":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11915"}],"version-history":[{"count":6,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts\/11915\/revisions"}],"predecessor-version":[{"id":13186,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts\/11915\/revisions\/13186"}],"wp:attachment":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11915"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}