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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

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 Publication date 2017
  fields Accounting
and research's language is العربية
 Created by Shamra Editor




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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
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