The Impact of the Application of International Accounting Standards Ias/Ifrs on Financial Statements: Empirical Study; Mascara’s Enterprises
| المصدر: | مجلة العلوم الاقتصادية والتسيير والعلوم التجارية |
|---|---|
| الناشر: | جامعة محمد بوضياف المسيلة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Benahmed, Asmaa Mohammed (Author) |
| مؤلفين آخرين: | Reguig, Abdelmalek (Co-Author) |
| المجلد/العدد: | مج17, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | ديسمبر |
| الصفحات: | 311 - 325 |
| ISSN: |
1112-8984 |
| رقم MD: | 1542093 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
IAS | IFRS | Financial Statements | International Accounting | Algeria
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| LEADER | 01966nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 2285247 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 536191 |a Benahmed, Asmaa Mohammed |e Author | ||
| 245 | |a The Impact of the Application of International Accounting Standards Ias/Ifrs on Financial Statements: |b Empirical Study; Mascara’s Enterprises | ||
| 260 | |b جامعة محمد بوضياف المسيلة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |c 2024 |g ديسمبر | ||
| 300 | |a 311 - 325 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b The objective of this research is to study the impact of the application of international accounting standards IAS/IFRS on financial statements through the empirical study based on a questionnaire distributed to group of companies of state of MASCARA, with presentation and analysis of the results obtained using Statistical analysis methods using the SPSS Statistical analysis program, and according to the results, the international accounting standards play an important role in improving the quality and transparency of financial statements, and providing accurate and reliable information to investors, donors and the general public. | ||
| 653 | |a المحاسبة المالية |a الإفصاح المحاسبي |a سوق الأوراق المالية |a المؤسسات الجزائرية | ||
| 692 | |b IAS |b IFRS |b Financial Statements |b International Accounting |b Algeria | ||
| 700 | |9 450293 |a Reguig, Abdelmalek |e Co-Author | ||
| 773 | |4 الاقتصاد |6 Economics |c 021 |f Mağallaẗ al-ՙulūm al-iqtiṣādiyaẗ wa al-tasyīr wa al-ՙulūm al-tiğāriyaẗ |l 002 |m مج17, ع2 |o 1786 |s مجلة العلوم الاقتصادية والتسيير والعلوم التجارية |t Journal of Economic Sciences, Management and Commercial Sciences |v 017 |x 1112-8984 | ||
| 856 | |u 1786-017-002-021.pdf | ||
| 930 | |d n |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1542093 |d 1542093 | ||
عناصر مشابهة
-
Accounting Disclosure under International Accounting Standards IAS & International Financial Reporting Standards IFRS in Economic Entities in Iraq
بواسطة: Jabbar, Nadhim Shaalan منشور: (2021) -
The Impact of Accounting Conservatism on the Financial Analysis of the Financial Statements in Light of the Application of Standard 9: An Analytical Study of a Sample of Iraqi Banks for the Period "2017-2021"
بواسطة: Waheed, Zahraa Ahmed Khalil منشور: (2023) -
The Effect of Accounting for Fair Value in Accordance with International Accounting Standard 13 on the Value of the Company: Analytical Study of the Views of a Sample of Banks Included in the Iraq Stock Exchange
بواسطة: Al-Baaj, Qasim Muhammad Abdullah منشور: (2021) -
Analysis of Gaps in the Application of International Accounting Standards IAS / IFRS in Algeria: The Case of the Accounting and Financial System "SCF"
بواسطة: Baar, Abdelhamid منشور: (2024) -
The Impact of Creative Accounting Methods on Financial Reports and Statements in Commercial Banks Listed on Amman Stock Exchange: Field Study
بواسطة: Al-Rawashdeh, Abdelwahab Mahmoud منشور: (2021)
