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Accounting Disclosure of Quality Costs in the Financial Statements of Companies Listed in Stock Market: A Theoretical Study
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Al-Maryani, Majeed Abdul Hussein Hatif (Author) |
| مؤلفين آخرين: | Shaibani, Nada Abbas Abdel (Co-Author) |
| المجلد/العدد: | مج26, عدد خاص |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2024
|
| الصفحات: | 276 - 284 |
| ISSN: |
1816-9171 |
| رقم MD: | 1527015 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Accounting Disclosure | Quality Costs | Financial Statements
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
Disclosure of quality costs in financial statements is an important topic that is receiving increasing attention from researchers and those interested in the field of accounting. This study aims to evaluate current practices for disclosing quality costs in the financial statements of economic units listed on the stock market, and to identify shortcomings and possible improvements. The descriptive analytical-theoretical approach was used in this study to demonstrate the importance of disclosing quality costs in companies’ financial statements and to identify deficiencies and possible improvements. The study discussed topics related to quality costs, such as: types of quality costs, amounts of quality costs, how to distribute quality costs among financial statement items, and the importance of disclosing quality costs in the financial statements of economic units. In light of this, a number of recommendations were proposed to improve the level of disclosure. Such as issuing specific accounting standards to disclose quality costs and providing training programs for accountants on how to measure, record and disclose quality costs, and encouraging economic units to use advanced techniques to measure and record quality costs. |
|---|---|
| ISSN: |
1816-9171 |
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