Payame Noor University Governmental Accounting 2423-4613 2 1 2015 11 22 Assess the Compatibility of the Content of the Statement (1) of Municipal Accounting and Financial Reporting as an Independent Account of the Environmental Features of the Activities of Municipalities Assess the Compatibility of the Content of the Statement (1) of Municipal Accounting and Financial Reporting as an Independent Account of the Environmental Features of the Activities of Municipalities 93 102 2367 FA Naseh Haidrian M.A. in Accounting, Islamic Azad University Sanandaj, Iran. Adel Fatemi Assistant Professor, Accounting Department, Islamic Azad University Sanandaj, Iran Aziz Gord Assistant Professor, Accounting Department, Payam Noor University, Iran. Journal Article 2015 05 22 To increase the capacity and capabilities of municipal accounting and financial reporting, accounting and financial reporting principles (1) According to a statement of account as an independent municipal use accounts independent system based on the theory of funds is required. The purpose of this study was to evaluate the compatibility of the content of the statement (1) accounting and financial reporting activities of municipalities and municipal environmental  characteristics in terms of financial experts. To this end, experts and financial professionals, 11 municipalities in the metropolitan country is  collected through a questionnaire. To analyze the data from the questionnaire test was used to compare the mean. Participants include heads of finance and accounting managers, directors and deputy mayor of the internal audit is to evaluate the compatibility of the account statement (1) is independent 3/67. The results of comparative studies showed Asnadkavy, this statement municipal level and quality is acceptable. The results of the field, independent financial experts use the accounts of municipal activities compatible with environmental features were evaluated. To increase the capacity and capabilities of municipal accounting and financial reporting, accounting and financial reporting principles (1) According to a statement of account as an independent municipal use accounts independent system based on the theory of funds is required. The purpose of this study was to evaluate the compatibility of the content of the statement (1) accounting and financial reporting activities of municipalities and municipal environmental  characteristics in terms of financial experts. To this end, experts and financial professionals, 11 municipalities in the metropolitan country is  collected through a questionnaire. To analyze the data from the questionnaire test was used to compare the mean. Participants include heads of finance and accounting managers, directors and deputy mayor of the internal audit is to evaluate the compatibility of the account statement (1) is independent 3/67. The results of comparative studies showed Asnadkavy, this statement municipal level and quality is acceptable. The results of the field, independent financial experts use the accounts of municipal activities compatible with environmental features were evaluated. https://gaa.journals.pnu.ac.ir/article_2367_5d845daf3424f27a041fd081f051952d.pdf