Adoption the International Accounting and Financial Reporting Standards to the Measurement of Municipal Lands and their Reflection on the Financial Statements: An Applied Study in the Municipality of Najaf
| المصدر: | مجلة الغري للعلوم الاقتصادية والإدارية |
|---|---|
| الناشر: | جامعة الكوفة - كلية الإدارة والاقتصاد |
| المؤلف الرئيسي: | Hamdan, Khawla Hussein (Author) |
| مؤلفين آخرين: | Ahmed, Alaa Mohammed Saeed (Co-Author) |
| المجلد/العدد: | مج16, ع2 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2019
|
| الشهر: | يونيو |
| الصفحات: | 273 - 286 |
| ISSN: |
1994-0947 |
| رقم MD: | 1236536 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Land | Municipalities | International Accounting Standards | Financial Reporting Standards
|
| رابط المحتوى: |
عدد مرات التحميل
1
| LEADER | 02427nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 1985512 | ||
| 041 | |a eng | ||
| 044 | |b العراق | ||
| 100 | |9 660732 |a Hamdan, Khawla Hussein |e Author | ||
| 245 | |a Adoption the International Accounting and Financial Reporting Standards to the Measurement of Municipal Lands and their Reflection on the Financial Statements: |b An Applied Study in the Municipality of Najaf | ||
| 260 | |b جامعة الكوفة - كلية الإدارة والاقتصاد |c 2019 |g يونيو | ||
| 300 | |a 273 - 286 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b The research aimed to apply the international accounting and financial reporting standards to the measurement of municipal lands and its impact on the financial statements. The problem of the research is represented by the acquisition of land by the municipalities without cash payment, which led to the difficulty of knowing the real cost of land because of shortcomings of the municipal accounting system in dealing with this situation. The system did not include the accounting procedures for the lands' investment that meet the conditions of classification as investment properties. The research reached a number of conclusions, the most important of them is that the accounting measurement requirements for land under the accounting system differ from The special requirements for municipalities under international accounting and financial reporting standards, the most important research recommendations were including the need to update the accounting system based on the municipalities of international standards to keep abreast of developments and to provide financial information and reliable data in the internal and external environment. | ||
| 653 | |a التقارير المالية |a المحاسبة المالية |a المعايير الدولية |a التنمية المستدامة | ||
| 692 | |b Land |b Municipalities |b International Accounting Standards |b Financial Reporting Standards | ||
| 700 | |9 660733 |a Ahmed, Alaa Mohammed Saeed |e Co-Author | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 014 |e Al Gharee For Economics and Administration Sciences |f Maǧallaẗ al-ġabī |l 002 |m مج16, ع2 |o 1149 |s مجلة الغري للعلوم الاقتصادية والإدارية |v 016 |x 1994-0947 | ||
| 856 | |u 1149-016-002-014.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1236536 |d 1236536 | ||
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