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The book cannot be previewed or downloaded in order to preserve the copyright of the author and publishing house
Not available digitally or on paper through the Noor Library, it is for rating and review
| Author: | Saud AlAmri |
| Category: | Global Production And International Trade [Edit] |
| Language: | Arabic |
| Publisher: | دار المناهج للنشر والتوزيع |
| ISBN: | 9789957187804 |
| Release Date: | 22 Jan 2021 |
| Pages: | 300 |
| Rank: | 67,909 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
يُمكن تعريف المعايير المحاسبيّة الدوليةَ بأنها مجموعة المقاييس، أو المبادئ، أو النماذج، أو الإرشادات العامّة التي تُؤدّي إلى ترشيد وتوجيه الممارسة العمليّة المحاسبيّة والتدقيق المالي أو مراجعة الحسابات كما أنّها تختلف عن الإجراءات، فالمعايير المحاسبية تتّصف بالإرشاد العام أو التوجيه، بينما الإجراءات تتناول الصيغة التنفيذيّة للمعايير المحاسبية على شكل حالات تطبيقيّة مُعيّنة، يمكن تعريف معايير المحاسبة الدولية على أنها المقياس أو النموذج الأساسي الذي من شأنه تحديد الطرق الصحيحة والدقيقة للإفصاح عن أو الإعتراف بالقوائم المالية الخاصّة بمؤسّسة أو منشأةٍ معينة، مع ذكر تأثير كلٍ من الظروف المحيطة بهاء سواء كانت إجتماعية أو إقتصادية أو بيئية أو سياسية وغيرها على إنتاجيتها وأنشطتها.
Copyright reserved
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Not available digitally or on paper through the Noor Library, it is for rating and review
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