For economic decisions, the optimal allocation of limited resources and firm performance, we need the relevant and correct information. Along times, the output data of the traditional accounting system has taken over this role and it was the most important parameters in the economic decision- making actors of the financial and capital markets. On the one hand, along with the larger economic enterprises and growing commercial markets, the volume of information that is extracted from the accounting systems, has been increased and most users of financial reports are not able to analyze the huge volume of information and are forced to resort to some more important items such as financial statements for making their decisions, on the other hand, the management of the companies affected by the personal motivation and a lot of pressure due to the competitive environment, it may attempt to provide misleading and with adopting certain accounting methods or for company profit encourages for unrealistic investment in the company. In this article, we are followed this, since the economic value added considering the cost of financing sources, the fraction of the cost of the company profits, the amount of the wealth that company are optioned for shareholders during any period of financial, So it is recognized as the most important criteria for evaluating performance.

For economic decisions, the optimal allocation of limited resources and firm performance, we need the relevant and correct information. Along times, the output data of the traditional accounting system has taken over this role and it was the most important parameters in the economic decision- mak...