Subscribe to the gold package and get unlimited access to Shamra Academy
Register a new userThe 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)
مدى التزام المحاسبين في سورية و لبنان بمعايير المحاسبة الدولية عند الاعتراف بالموجودات الثابتة المادية و قياسها (دراسة استطلاعية لآراء عينة الدراسة)
1688
4 50
0
(
0
)
Created by
Shamra Editor
Ask ChatGPT about the research
لقيت معايير المحاسبة الدولية IAS قبولاً دولياً واسعاً، فقد جاءت كمحاولة لتوحيد الممارسات المحاسبية على المستوى الدولي لمساعدة المستثمرين و غيرهم في عملية اتخاذ القرارات على أسس موحدة، كما أثبتت العديد من الدراسات في الدول العربية أهمية تبني هذه المعايير و تطبيقها، لذلك جاء هذا البحث لتقصي مدى تطبيق معايير المحاسبة الدولية في بلدين عربيين هما سورية و لبنان، و ذلك فيما يتعلق بناحية الاعتراف بالموجودات الثابتة المادية و قياسها، و قد درِس ذلك من خلال استبانة وزعت على عينتين من المحاسبين في كلا البلدين، و تم التوصل إلى نتائج تفيد بأن المحاسبين في كلا البلدين لا يطبقون معيار المحاسبة الدولي رقم 16 (الممتلكات و المعدات و المصانع) بشكل كامل و إنما تقترب ممارساتهم المحاسبية اقتراباً كبيراً من هذا المعيار لكن بشكل متغاير بين البلدين، مما يجعل مقارنة الفرص المتاحة للمستثمرين في البلدين غير مبنية على أسس موحدة، كما توصل البحث إلى أهم النقاط التي لا يطبقها المحاسبون في كلا البلدين فيما يتعلق بهذا المعيار.
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.
References used
عبيدات، ذوقان، وآخرون، البحث العلمي مفهومه وأدواته وأساليبه، ط 7، عمان: دار الفكر للطباعة والنشر والتوزيع، ( 2001 م).
غفير، محمد هائل عبد الحميد،ترشيد القرارات التمويلية والاستثمارية والتنبؤ بالفشل المالي في . ظل تطبيق معايير المحاسبة الدولية، أطروحة دكتوراه، قسم المحاسبة جامعة حلب، 2013
Edward J, Ride, An Examination of Long-Lived Asset Impairment Accounting Review, July 2004 Issue, USA, 2004
rate research
Read More
This study is an attempt to determine the effect of the independence of the auditor in the credibility of the financial reporting which prepared with the supervising of auditor.
The study was divided into two aspects: the first, addresses the
theor
etical side, the concept of the independence of the auditor
and the potential impact in the case of a misfire in the
independence of auditor professional and his/her performance
in particular, and thus it effect directly in the nature of the
issued report which includes his/her opinion in the process,
which in turn is reflected in The final financial reports. The
second aspect is the practical section, it is based on the data
collection and analysis using the questionnaire as a key tool for
data collection, which distributed to a number of auditors and
accountants practicing the profession of auditing representing
the financial control to see the impact of the independence of
the auditor in the credibility of the final financial reports.
The purpose of this study is to Measure Syrian privet banks
commitment to the International corporate governance principles
which involve the principles of the Organization of Economic
Cooperation and Development (OECD) and the principles of Basel
Committee for banking supervision, and that is according to the
opinions of the investors, employees, auditors and regulators as
stakeholders in these banks through preparing a questionnaire which
had been refined and verified of its credibility. The study concluded
two main results, which are that Syrian privet Banks are not
committed to the international principles of corporate governance
whether OECD or the Basel Committee Principles. This means that
the commitment to these principles is merely a legal obligation
inform that does not not affect in results the members of the sample.
Finally the study came up with a number of Recommendations, that
can lead to improve the reality corporate governance practices of the
private banks in Syria.
The end of the twentieth century witnessed increasing interest in environmental
issues from governments around the world, accompanied by great interest from researchers
in the subject of environmental management accounting (EMA).Some research on th
e
subject emphasized the importance and benefits gained from the measurement of
environmental costs and the challenges associated with such measurement. However,
research that tried to document the extent of using (EMA) techniques, and the barriers of
such use, are scarce in the management accounting literature.
This research explores the extent of adopting (EMA)techniques in a sample of Syrian
firms, and the barriers of such adoption.
A questionnaire was developed and distributed to (100) firms working in the costal
area of Syria, of which (23) completed questionnaires were returned and interred into SPSS
for statistical analysis. Sample size in the research is affected by the war in Syria that made
most of the companies out of service.
Results of this research showed that (70%) of the participating firms reported
usageof (EMA) techniques.However results of Binomial test showed that this proportion is
insignificant at 5% significance level. It was found also that a significant proportion (83%)
of the firms in the sample measure environmental treatment costs for the internal usage,
while insignificant proportions (61%, and 65% respectively) measure prevention and
environmental management costs, and the value of wasted material purchased. Significant
barriers for not using (EMA) techniques, reported by respondents, include: difficulty of
the monetary measurement of environmental costs, the absence of a unified guide of
environmental cost measurement at the level of industry, and the lack of knowledge by
management on (EMA).
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.
This study aimed to identify the extent of auditors’ commitment by assessment
risks of material misstatements at financial statement level. To achieve the study objective
a questionnaire was developed that included sub-components of the risks of ma
terial
misstatements at financial statements level represented by Inherent Risks (IR) and Control
Risks (CR); to identify the extent of auditors’ commitment by assessment risks of material
misstatements at financial statement level within the research community represented by
accredited auditors at Syrian Commission on Financial Markets and Securities (SCFMS).
The questionnaires were distributed to a sample of accredited auditors, and then the results
were analyzed and the hypotheses were checked using Statistical Package for Social
Sciences (SPSS) -version No. 21.
The study concluded that there is a high commitment to assess Control Risks (CR) at
financial statement level, while having a moderate commitment to assess Inherent Risks
(IR) at financial statement level.
suggested questions
Log in to be able to interact and post comments
comments
Fetching comments
Sign in to be able to follow your search criteria
