| LEADER |
02153nam a22002417a 4500 |
| 001 |
2040022 |
| 041 |
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|a eng
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| 044 |
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|b مصر
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| 100 |
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|a Hamdalla, Ahmed Alsayed
|e Author
|9 682261
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| 245 |
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|a Does the IASB Revised Conceptual Framework 2018 Provide a Clear Concept for Stewardship?
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| 260 |
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|b جامعة بنها - كلية التجارة
|c 2021
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| 300 |
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|a 679 - 701
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| 336 |
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|a بحوث ومقالات
|b Article
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| 520 |
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|b This research aims to develop a methodology, which evaluates whether the concept of stewardship in the 2018 revised Conceptual Framework, assist in developing a better, more robust and consistent basis for financial reporting. Thereby, this methodology can be used to guide standard-¬setting decisions in complicated and contentious topics. The research relies on a comparative study approach that concludes a comparison that highlights the differences between the 2018 Conceptual Framework and the previous frameworks, and also a doctrinal research approach based on analysis and interpretation. The research concludes the following, there is an interrelated relationship between the reintroduction of stewardship in the IASB 2018 revised Conceptual Framework and the availability of relevance, faithful representation, understandability, comparability, verifiability, and timeliness. And the IASB succeed to provide a precise and more elaborate stewardship concept in the 2018 Revised Conceptual Framework.
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| 653 |
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|a التقارير المالية
|a المعلومات المحاسبية
|a التجارة الخارجية
|a المعاملات التجارية
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| 692 |
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|b Stewardship
|b Conceptual Framework
|b Financial Reporting
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| 700 |
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|a Kadous, Hamdy Mahmoud
|e Co-Author
|9 499257
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| 700 |
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|9 682265
|a Farag, Sandy Fadel
|e Co-Author
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| 773 |
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|4 الإدارة
|4 الاقتصاد
|6 Management
|6 Economics
|c 023
|f Mağallaẗ Al-Dirāsāt wa Al-Buḥūṯ Al-Tiǧāriyyaẗ
|l 004
|m س41, ع4
|o 1918
|s مجلة الدراسات والبحوث التجارية
|t Journal of Studies and Business Research
|v 041
|x 1110-1547
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| 856 |
|
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|u 1918-041-004-023.pdf
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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| 999 |
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|c 1283672
|d 1283672
|
