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Register a new userThe Role of Accounting Political Lobby in Issuing American Accounting Standards and its Effect in Issuing International Accounting Standards
دور اللوبي السياسي المحاسبي في إصدار المعايير المحاسبية الأمريكية وأثره في إصدار المعايير المحاسبية الدولية
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Tishreen University ورقة بحثية
Publication date
2014
fields
Accounting
and research's language is
العربية
Authors
شيرين شعال( باحث )
Created by
Shamra Editor
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يدرس هذا البحث العلاقة بين الأبعاد السياسية وإصدار المعايير المحاسبية ودور الأطراف السياسية في إصدار المعايير المحاسبية، حيث يتم إثبات فرضية البحث الرئيسة من خلال التعرف على الواقع العملي لإصدار المعايير المحاسبية في الولايات المتحدة الأمريكية (US GAAP)، وعلى الصعيد الدولي ودور الأطراف السياسية في إصدار هذه المعايير. إن المعايير المحاسبية الدولية (IAS) جاءت استجابةً للتوسع الكبير في أنشطة الشركات، ونتيجةً لمتطلبات منظمة التجارة العالمية وصندوق النقد الدولي والهيئة الدولية للبورصات. ونظراً للاختلافات الثقافية بين الدول، دأبت لجنة المعايير المحاسبية الدولية (IASC) في إزالة الاختلافات في التطبيق العملي، وتعميق التشابه والتطابق من خلال طرح بدائل المعالجات المحاسبية ضمن المعايير. ومن ثم عمدت إلى تعديل المعايير وإعادة صياغتها بهدف تقليص البدائل، ومن هنا تظهر الأبعاد السياسية لتوجهات الأطراف المتحكمة في عمل لجنة المعايير المحاسبية الدولية. وقد أظهر البحث أن الأطراف السياسية متعددة في الولايات المتحدة الأمريكية، وأن المعايير المحاسبية الدولية ما هي إلا عولمة للمعايير المحاسبية الأمريكية. لأن معظم المعايير المحاسبية الدولية جاءت تاريخياً بعد صدور المعايير المحاسبية الأمريكية.
This paper reports on the relationship between political Interests and the process of issuing international accounting standards. The basic hypothesis of the paper is proved by taking the situation of USA and the effect of political interests in the Financial Accounting Standard Board (FASB) directly and in the International Accounting Standard Committee (IASC) indirectly as well. The (IASC) tried to eliminate differences and deepen similarities through propose many alternatives. Instead, it had started decrease alternatives, which reflects the political dimension. Besides getting the international feature. On the other hand, all IASs, historically, had come after Putting both findings together, (IAS) and (US GAAP) do not appear to be substantially different; rather they seem to be of similar quality. differently issuing American accounting standards which strength the basic hypothesis of this research and reveal the effect of American interests in issuing (IASs) and forbid undeveloped countries to utilize accounting as a tool serving economic development The paper provided results and recommendations in this record.
References used
AICPA., “AICPA Letter to SEC Concept Release on International Accounting Standard", New York, 2004, 12
Albrecht, D., "Benefits & costs to US adoptionIFRS", Retrieved http://profalbrecht.wordpress.com/2008/10/01/benefits-and-costs-to-usadoption-of-ifrs/, October 1 2008
/Alloway, T., "Accounting is semi-annually exonerated from causing crisis.", "Financial Times", Retrieved October 12 2010, from http://ftalphaville.ft.com/blog/2009/07/28/64136/accounting-semi-officiallyexoneratedfrom- causing-crisis
Assma, Swani, "The Changing Accounting Environment: International Accounting Standards and US implementation", Journal of Finance and Accountancy, 2012, 9
Aughlin. R.C. and lowe, E.A., “A Critical Analysis of Accounting Thought, Progress and prospects for understanding and changing Accounting systems Design”, in: Cooper D. and Hooper T. Critical Account. Macmillan, 1990, 63-87
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