Non-Financial Assets Impairments in Light of IAS/IFRS: Case of Saidal Group
| المصدر: | مجلة البحوث في العلوم المالية والمحاسبية |
|---|---|
| الناشر: | جامعة محمد بوضياف المسيلة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Ouarab, Ali (Author) |
| المجلد/العدد: | مج6, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2021
|
| الصفحات: | 617 - 633 |
| DOI: |
10.37169/1992-006-001-033 |
| ISSN: |
2543-3725 |
| رقم MD: | 1200999 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
IAS 36 | Impairment Loss | Value in Use
|
| رابط المحتوى: |
عدد مرات التحميل
8
| LEADER | 02023nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1947626 | ||
| 024 | |3 10.37169/1992-006-001-033 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 531840 |a Ouarab, Ali |e Author | ||
| 245 | |a Non-Financial Assets Impairments in Light of IAS/IFRS: |b Case of Saidal Group | ||
| 260 | |b جامعة محمد بوضياف المسيلة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |c 2021 | ||
| 300 | |a 617 - 633 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b This article aims to address the main aspects related to impairments of non-financial assets with reference to IAS 36, particularly with regard to the impairment tests and their implementation, highlighting the disposition of financial accounting system regarding this item, and analyzing the differences between these two standards in this topic. The study found that the tests of depreciation of non-financial assets are complicated, because of their association with various economic and accounting factors, as the discounted rate, determining the value in use, and cash-generating unit, whose value is difficult to test. It has also been concluded, after the analysis that the financial accounting system is very close to IAS 36, with regard to logic and philosophy, while far from it in explanations and clarifications. | ||
| 653 | |a معايير المحاسبة الدولية |a التقارير المالية |a المعايير الدولية لإعداد التقارير المالية |a الأصول غير المالية | ||
| 692 | |b IAS 36 |b Impairment Loss |b Value in Use | ||
| 773 | |4 الاقتصاد |6 Economics |c 033 |e Journal of Research in Finance and Accounting |f Mağallaẗ al-buḥūṯ fī al-ՙulūm al-māliyaẗ wa al-muḥāsabiyaẗ |l 001 |m مج6, ع1 |o 1992 |s مجلة البحوث في العلوم المالية والمحاسبية |v 006 |x 2543-3725 | ||
| 856 | |u 1992-006-001-033.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1200999 |d 1200999 | ||
عناصر مشابهة
-
Traitement du Goodwill Entre Les Normes IFRS Et Le SCF: Les Mises À Jour Souhaitées
بواسطة: Ouarab, Ali منشور: (2017) -
AN INVESTIGATION OF THE EFFECTS OF SFAS NO.121 ON ASSET IMPAIRMENT REPORTING AND STOCK RETURNS
بواسطة: Al Shabani, Waleed Mohammad منشور: (2001) -
A Comparison of Saudi Accounting Standards (Sas) and International Financial Reporting Standards (Ifrs) Applied To Fixed Assets in Saudi Arabia Examining Saudi Telecommunication : As A Case Study and Relevance of Ifrs in Saudi Arabia
بواسطة: Al Otaibi, Khaled منشور: (2011) -
Accounting Disclosure under International Accounting Standards IAS & International Financial Reporting Standards IFRS in Economic Entities in Iraq
بواسطة: Jabbar, Nadhim Shaalan منشور: (2021) -
The Moderating Effect of Tangibility of Assets on the Relationship between the Mandatory IFRS Adoption and Credit Relevance of Accounting Information: An Empirical Study on Non-Financial Listed Companies in the Egyptian Stock Exchange
بواسطة: Ateya, Sara Hamdy منشور: (2023)
