Measuring The Quality Of Financial Reporting In Economic Units
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Book Measuring The Quality Of Financial Reporting In Economic Units
Copyright reserved
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
Measuring The Quality Of Financial Reporting In Economic Units
| Author: | Haider Ali Jarrad AlMasoudi |
| Category: | Economic Management [Edit] |
| Language: | Arabic |
| Publisher: | دار الأيام للنشر والتوزيع |
| ISBN: | 9789957954321 |
| Release Date: | 31 Mar 2017 |
| Pages: | 194 |
| Rank: | 539,972 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
Book Description
لقد مرت المحاسبة بالعديد من مراحل التطور على مر الزمن إبتداءً من القيد المفرد وإلى القيد المزدوج، وظهور المنظمات، والهيئات المهنية والدولية المهتمة بإعداد القوائم المالية لنتائج الأعمال على وفق مبادئ ومعايير معتمدة وموحدة الهدف منها تسهيل عملية إتخاذ القرارات من أصحاب المصالح، وبصورة عامة فإن قائمة المركز المالي تُعدّ إحدى تلك القوائم المالية التي تعكس حقوق وإلتزامات الوحدة الاقتصادية، فضلاً عن حقوق الملكية، ويؤثر حجم الإلتزامات ونوعها على الوضع المالي للوحدة الاقتصادية، فهو يعكس مديونيتها ومدى قدرتها على سداد تلك المديونية، وبالنتيجة فإن دراسة إلتزامات الوحدة الاقتصادية مهمة جداً، وذلك لمعرفة تأثيراتها السلبية والإيجابية في هيكل رأس المال للوحدة الاقتصادية ومدى قدرتها على الوفاء.
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