تقییم واقع تطبیق القواعد المحاسبیة للتقییم والإدراج للأصول المعنویة في ظل النظام المحاسبي المالي -دراسة میدانیة لعینة من الأكادیمیین والمھنیین
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Date
2015-12-31
Authors
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Journal ISSN
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Publisher
جامعة الوادي - University of Eloued
Abstract
This study dealt the subject of the application of the rules of evaluation and accounting insertion of
intangible assets.In an environment focus on the knowledge-based economy which is considered the
intangible assets the most important pillars.Where they were addressed in this study to the concept of
intangible assets, also on the accounting rules which control those assets, according to the bases which are
found in the IAS 38.in addition, according to the rules set by the financial accounting system ,where were
conducted a field study on a sample of academics and professionals in the domain of accounting , through
a submitting a series of questions in the area of intangible assets accounting , where has been reached the
results including that there is a strong tendency to respondents in directing the rules of the evaluation and
accounting insertion for intangible assetsin the financial accounting system toward international
accounting systems with taking into account national privacy ,There is also a lack of commitment to
finding in the practice of these rules for objective reasons, And also having difficulties in her accounting
practice
Description
مقال
Keywords
Intangible assets, the financial accounting system, IAS 38.
Citation
بكاري، بلخير. مقدم، عدنان. تقییم واقع تطبیق القواعد المحاسبیة للتقییم والإدراج للأصول المعنویة في ظل النظام المحاسبي المالي -دراسة میدانیة لعینة من الأكادیمیین والمھنیین. مجلة الدراسات المالية والمحاسبية. مج 06. العدد01. 2015/12/31 . جامعة الوادي [اكتب تاريخ الاطلاع] متاح على الرابط [انسخ رابط التحميل]