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Book Measuring The Extent To Which Palestinian Commercial Banks Are Committed To Applying The International Financial Re

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Measuring The Extent To Which Palestinian Commercial Banks Are Committed To Applying The International Financial Reporting Standard IFRS13
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Measuring The Extent To Which Palestinian Commercial Banks Are Committed To Applying The International Financial Reporting Standard IFRS13

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Category: Social Activities Department [Edit]
Language: Arabic
Publisher: مركز رماح للبحث
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هدفت هذه الدراسة معرفه مدى التزام المصارف التجارية الفلسطينية بتطبيق المعيار الدولي لإعداد التقارير المالية IFRS13 "قياسات القيمة العادلة" كأساس للقياس والإفصاح، باعتباره أحد مجالات البحث الحديث في الفكر المحاسبي المعاصر، ولتحقيق هدف الدارسة تم اختيار جميع المصارف التجارية الفلسطينية الموجودة في غزة والبالغ عددها (6) مصارف رئيسة. واعتمدت الدراسة المنهج الاستقرائي وصممت قائمة استقصاء ووزعت على عينة الدراسة المكونة من أربع فئات رئيسة هي "الأكاديمي، ومدقق داخلي، ومدقق خارجي، ومدير مالي" وبلغت نسبة المستجبين 81.875%، وتم استخدام الأساليب الإحصائية لتحليل البيانات ومناقشة النتائج.

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