The extent of commitment to the International Accounting Standards by accountants in Syria and Lebanon at recognition and measurement of tangible fixed assets (Survey of sample study)

The International Accounting Standards have gained a wide international approval where they attempted to unify accounting practices on an international level to help investors and others in the process of decision- making on a unified basis. Numerous studies in Arab countries have proved the importance of adopting and implementing these standards. Therefore, this research questions the extent of implementing the International Accounting Standards in two Arab countries: Syria and Lebanon, as regards to recognition and measurement of tangible fixed assets. This was done using a questionnaire distributed to two samples of accountants in both countries. The result that was reached verifies that accountants in both countries do not fully implement the International Accounting Standard Number 16 (property, plant and equipment). However, their accounting practice does largely approach this standard but in different sections. This makes any comparison between the opportunities available for investors in both countries lacking as it cannot be based upon any unified grounds. The research also examined the most important points which are not implemented by accountants in both countries, with regard to this standard.

A New Upper Pliocene Palaeomagnetic Pole from Western Syria and a preliminary Polar Wander Curve of the Arabian Plate

44 sites were sampled from the Upper Pliocene (βNb 2) basaltic flows, from the western flank and the distant eastern flank of the Levant Fault in the Buqeia area NW of Tel Kalakh and west of Homs. Thermal demagnetization led to the identification of consistent directions of remanence in most sites. Normal, Reversed and Intermediate polarities are identified, with Reversed polarities dominating. The Intermediate polarity sites were excluded and the mean directions of the Reversed sites were reversed.

The Extent of Sufficiency in Lebanese Auditors' Experience to Detect Creative Accounting Practices (through the auditors' viewpoint)

This study deals with the extent of sufficiency in Lebanese auditors' experience to detect creative accounting practices. The study has concluded that auditors in Lebanon think that the experience they have is sufficient to detect creative accounting practices, and that their ability to do so is increasing with the increase of years of experience and vocational qualifications they acquired.