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| Author: | كمال الدين مصطفى الدهراوي |
| Category: | Ancient Egyptian Civilization And The Pharaohs [Edit] |
| Language: | Arabic |
| Publisher: | المكتب الجامعي الحديث |
| Release Date: | 03 Nov 2011 |
| Pages: | 317 |
| Rank: | 293,181 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
نظراً للطبيعة الخاصة للشركات المساهمة والتي تتميز بفصل الملكية عن الإدارة مما يخلق التعارض في المصالح بين الإدارة والمساهمين، وبين المساهمين والدائنين والبنوك، فقد اهتم المشرع المحاسبي بهذا النوع من الشركات وتم إصدار المعايير المحاسبية التي تحكم إعداد التقارير والقوائم للشركات المساهمة.
ويتناول هذا المؤلف كافة الموضوعات المرتبطة بمصادر التمويل للشركات المساهمة حيث يتعرض الفصل الأول والثاني لتكوين الشركة المساهمة والخصائص المميزة لها وذلك في ظل قانون الشركات المصري ويتعرض أيضاً لكيفية الاكتتاب في الأسهم وأنواع الأسهم المختلفة كما يتعرض الفصل الثالث لتوزيع الأرباح في الشركة المساهمة. أما الفصل الرابع فيتناول تمويل الشركة المساهمة عن طريق قروض السندات ويتعرض أيضاً للمحاسبة عن الديون المتعثرة في الشركات المساهمة. أما الفصل الخامس فيتناول عائد السهم المحاسبي وكيفية تحديد العائد المخفض نتيجة وجود الأوراق المالية القابلة للتحول إلى أسهم عادية وحقوق شراء الأسهم وكذلك المحاسبة عن أسهم الخزانة. أما الفصل الأخير، فإنه يتناول كيفية المحاسبة عن تصفية الشركات المساهمة.
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