*Assistant Prof. of Accounting, Lorestan University (LU), Iran
**Assistant Prof. of Accounting, Tarbiat Modarres University (TMU), Iran
***Instructor of Accounting, Lorestan University(LU), Iran
Online published on 5 July, 2014.
Accounting is a science used for producing information resources, which applies economic language and Algebra to pass on the required information. Through making signals, information resources may develop information (partition) structures. Here we assume, Valuation is reflective of the transaction in condition of economic rationality and Based on information. In this paper, the starting point is the valuation based on the transaction. These structures are utilized for making decision about the values. The resources that solely lack information content may sometimes influence valuation if combined with other resources.
Company, Information, Partition, Complete Information, Valuation, Signal, History