Do you want to publish a course? Click here

The Treatment of the Inflation's Effect on the Financial statements in Syrian business environment

معالجة آثار التضخم على القوائم المالية في بيئة الأعمال السورية

3284   6   133   0 ( 0 )
 Publication date 2017
  fields Accounting
and research's language is العربية
 Created by Shamra Editor




Ask ChatGPT about the research

This study aims to illustrate the Inflation's effect associated with the crisis which Syria suffers from , on the Financial statements, especially that related to the income statement and balance sheet . Besides presenting the proposed accounting income's by professional accounting organizations to treat the effect of inflation on the financial statement . To achieve the study's goals, one of the proposed income has been applied according to the international accountant standard to treat such phenomena on the financial statements in one of the companies operating in the country.


Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى توضيح آثار التضخم المترافقة مع الأزمة السورية على القوائم المالية، خاصة قائمة الدخل وقائمة المركز المالي. تم تطبيق أحد المداخل المحاسبية المقترحة وفقًا لمعايير المحاسبة الدولية على القوائم المالية لإحدى الشركات السورية. أظهرت النتائج وجود فروق جوهرية بين الأرقام المحاسبية للقوائم المالية المعالجة من آثار التضخم باستخدام التكلفة التاريخية المعدلة بوحدة النقد الثابتة والأرقام المحاسبية للقوائم المالية التقليدية المعدة على أساس التكلفة التاريخية. تبين أن القوائم المالية المعدة على أساس التكلفة التاريخية مضللة، مما يبرز أهمية تعديل القوائم المالية التاريخية للتخلص من آثار التضخم. توصي الدراسة بضرورة تعديل بيانات القوائم المالية التاريخية للمنشأة وفقًا للمتغيرات في المستوى العام للأسعار لإنتاج قوائم مالية تعبر بفعالية وصدق عن حقيقة نتائج أعمال المنشأة ومركزها المالي وللمحافظة على استمرارية المنشأة.
Critical review
دراسة نقدية: تعتبر هذه الدراسة خطوة مهمة في فهم ومعالجة آثار التضخم على القوائم المالية في بيئة الأعمال السورية. ومع ذلك، يمكن الإشارة إلى بعض النقاط التي قد تحتاج إلى تحسين. أولاً، الدراسة تركز بشكل كبير على الجانب النظري وتطبيق نموذج واحد فقط من المداخل المحاسبية، مما قد يحد من شمولية النتائج. كان من الأفضل تضمين مقارنة بين عدة نماذج محاسبية لمعالجة التضخم. ثانيًا، اقتصرت الدراسة التطبيقية على شركة واحدة فقط، مما يجعل من الصعب تعميم النتائج على باقي الشركات السورية. كان من الممكن أن تكون الدراسة أكثر قوة إذا شملت عينة أكبر من الشركات. أخيرًا، لم تتناول الدراسة بشكل كافٍ التحديات العملية التي قد تواجه الشركات عند تطبيق هذه المداخل المحاسبية في بيئة عمل مضطربة مثل سوريا.
Questions related to the research
  1. ما هي الفروق الجوهرية بين الأرقام المحاسبية للقوائم المالية المعالجة من آثار التضخم وتلك المعدة على أساس التكلفة التاريخية؟

    الفروق الجوهرية تكمن في أن القوائم المالية المعالجة باستخدام التكلفة التاريخية المعدلة بوحدة النقد الثابتة تعكس بشكل أكثر دقة تأثير التضخم، بينما القوائم المعدة على أساس التكلفة التاريخية تكون مضللة ولا تعبر عن الواقع الفعلي للمنشأة.

  2. لماذا تعتبر القوائم المالية المعدة على أساس التكلفة التاريخية مضللة في ظل التضخم؟

    لأنها تفترض ثبات قيمة النقود كوحدة للقياس المحاسبي، مما يؤدي إلى عدم دقة في التعبير عن المركز المالي للمنشأة وأرباحها، خاصة في ظل ارتفاع الأسعار المستمر.

  3. ما هي التوصيات التي قدمتها الدراسة لمعالجة آثار التضخم على القوائم المالية؟

    توصي الدراسة بضرورة تعديل بيانات القوائم المالية التاريخية وفقًا للمتغيرات في المستوى العام للأسعار، وأخذ ظاهرة التغيرات في مستوى الأسعار عند حساب الربح المحاسبي الخاضع للضريبة، واهتمام المنظمات المهنية والأكاديمية في سوريا بالجانب التطبيقي لمحاسبة التضخم.

  4. ما هي أهمية الدراسة في السياق السوري الحالي؟

    تكتسب الدراسة أهمية كبيرة نظرًا للظروف الاقتصادية الصعبة التي تعيشها سوريا وارتفاع معدلات التضخم، مما يجعل من الضروري إيجاد طرق محاسبية تعبر بصدق عن حقيقة أداء المنشآت ومراكزها المالية.


References used
Gordan, E.A. (2001 Jun), "Accounting for Changing Prices: the Value Relevance of Historical Cost, Price Level and Replacement Cost Accounting in Mexico"{Electronic Version}, Journal of Accounting Research, Vol. 39, Issue1 .p 177-200, 24p
Chordia, Tarun; Shivakumar,Lakshmanan(2005 ,Sep.)" Inflation Illusion and Post-Earnings-Announcement Drift"[Electronic version]. Journal of Accounting Research, Vol. 43 Issue 4, p521-556, 36p
Hughes, John, liu, Jing&Zhang, Mingshan (2003,January) ''Inflation, Foreign Exchange, and Parsimonious Equity Valuation'', University of California- los Angeles.p1-33 Retrieved 20/12/2005 fromwww.anderson.ucla.edu/documents/areas/fac/accounting/inflati on.pdf
rate research

Read More

This research aims to formulate an integrated model for voluntary disclosure information in the Syrian business environment, and to test the application of the proposed model in the financial statements of the year (2012) for the (22) listed companie s in DSE. To achieve the research goals, the research was based on the previous studies and related researches, to formulate the model and test its validation to be applied. The research tested if the listed companies in DSE disclosed any of the information which is contained in the suggested model, by reviewing each of the (22) financial statements of the listed companies and the disclosed information was then quantified. The research has many results as the model is validated for measuring the purposes of the voluntary disclosure. The listed companies of DSE disclosed acceptable information which is included in the model. The disclosing percentage was very low with the highest percentage being (10%).
The aim of this research is to investigate the effect of preparing the financial statements through International Accounting Standard /29/ on the financial analysis through ratios, since the increase in the inflation rate affects social and econom ic aspects, the purchasing power of cash had been decreased, so the financial statement of the listed companies in the Syrian Stock Exchange didn't show the right position of these companies because it didn't take into consideration the changes in purchasing power even they are in compliance with International Financial Reporting Standards (IFRS), so it wouldn't be possible to rely on it for making decision, when use the financial analysis which is one of the methods to help the financial statement user for their decision.
The aim of this research is to explore the opinions of financial statements users, represented by financial brokers working in the Syrian brokerage companies, about the application of fair value accounting. The concept of fair value accounting, and the related international accounting standards were explained. In order to achieve the research objectives and testing research hypotheses, data was collected using questionnaires distributed to financial brokers working in the Syrian brokerage companies. Results of this research showed significant differences between the degree of financial statements users agreement on the advantages of applying the fair value accounting and the criticisms of its application. Additionally, a significant relationship was found between the degree of financial statements users agreement on applying the fair value accounting, presenting the results of its application in the notes rather than the financial statements themselves, the possibility of the precise calculation of the fair value in one hand, and the level of its application in the other.
This study aims to identify the role played by the rules of corporate governance contribute to the Syrian, in the estimation of the external auditor for the possibility of fraud in the financial statements, and what kind of impact this and any rules more effective. For that it has reviewed the researcher concept of corporate governance, and the concept of fraud in the financial statements, and the responsibility of references appreciation and discovery, according to some international standards and the U.S., has introduced a researcher some previous studies on the relationship between corporate governance and fraud in the financial statements , and to achieve the aim of the research objective knowledge of the role played by corporate governance in the estimation of the external auditor for the possibility of fraud in the financial statements , is designed to form questionnaire includes several cases have been employed to deal with all the hypothesis of the research hypotheses which have been drawn by reviewing previous studies, where the percentage of questionnaires, missed calls 70.97 % showed results study the existence of a positive impact of corporate governance in general and raised the base is different for each of the governance rules independently. The study concludes with some recommendations where the researcher recommended activating governance in companies contributing to Syria through the commitment of all companies listed on the stock and financial markets, the application of the rules of governance well to this application of a positive impact on improving the quality of financial statements, and thus the ability of the external auditor to assess the likelihood of fraud.
The study aimed at identifying the method of joint auditing of the financial statements and the stages that must be carried out to complete the audit process using the statistical survey. To achieve this objective, a field study was carried out th rough the creation of a questionnaire distributed to a sample of practicing auditors according to the Association of Chartered Accountants in Damascus, and then analyzing the results and testing the hypotheses using SPSS. And research found the following results: There is the role of the joint audit in raising the efficiency of the use of a preview qualities in the audit and special evaluation of test results jointly. There is a role for joint auditing in raising the efficiency of the use of the examination of variables in the audit, especially the assessment of relative importance in a joint manner. There is a role for joint auditing in raising the efficiency of determining the size of the sample and the factors affecting it, especially the acceptable risk rate in common. There is the role of the joint audit in reducing the risk of use of statistical sampling in audit, special audit is divided between the auditors' joint accounts on the basis of the applicable auditing or corporate functions business cycles.
comments
Fetching comments Fetching comments
mircosoft-partner

هل ترغب بارسال اشعارات عن اخر التحديثات في شمرا-اكاديميا