Accounting

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Abstract:
When a buyer considers that the purchased goods has been defective one, he may want to take arsh (part of price) from the seller. All of Mujtahids say that for determining arsh, we should know the cost of the defective and safe goods, then certain their percentage and multiply it in the price. Then we should deduct its result from the main price. Such result is called arsh. In this case, if the buyer and the seller ask the costs from different appraisers and they gave different opinions, the question is which cost should be adopted in our accounting? Mujtahids have different opinions in that respect as following: 1- None of them is valid. 2- One of them is valid. 3- All of them valid valid and if it is possible we should consider themall together. Those who have accepted the third opinion have offered two ways for its accounting. In the first way, that is called as the way of majority of the Mujtahids, at first we should account the average of costs of the goods in its safe condition and the average of costs of the defective goods, then wecontinue the accounting of arsh by the above formula. In the second way,that is called as Shahid Thani way, at first we should account arsh according to the opinion of each appraiser, then obtain the average of them as the extreme result. The results of these two ways are different in some cases.It will be clear that only the second way is right, after realizing the Mujtahids opinions and their reasons. I hope this solution can solve the difficulties of this issue, that legislator has not yet determined the fix way about it.
Language:
Persian
Published:
Judicial Law Views Quarterly (Law Views), Volume:16 Issue: 54, 2011
Page:
151
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