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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)
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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
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