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|a هدفت هذه الدراسة إلى التعريف بالسياسات المحاسبية المطبقة في منشآت الأعمال اليمنية وقياس مدى اتفاقها مع قواعد معيار المحاسبة الدولي الثاني الخاص بالمخزون مع استعراض المشكلات والصعوبات التي تواجه تطبيق معايير المحاسبة الدولية (المعيار المحاسبي الثاني الخاص بالمخزون).
ولتحقيق أهداف الدراسة قام الباحث بتصميم استبانة تم توزيعها على المدراء الماليين في (33) شركة تجارية وصناعية وشركات مقاولات بناء، وقد بلغ عدد الاستبانات المستردة (25) استبانة أي ما نسبته (75.5 %).
وبتحليل بيانات الدراسة واختبار فرضياتها تم التوصل إلى النتائج التالية:
- هناك التزام من قبل منشآت الأعمال اليمنية بتطبيق قواعد معيار المحاسبة الدولي الثاني الخاص بالمخزون باستثناء شركات مقاولات البناء وذلك بسبب طبيعة نشاط تلك الشركات.
- عدم وجود اختلافات جوهرية بين شركات عينة الدراسة في المحاسبة عن المخزون إلا عندما تكون شركات مقاولات البناء.
- هناك بعض الصعوبات تواجهها منشآت الأعمال اليمنية عند تطبيقها لمعيار المحاسبة الدولي الثاني الخاص بالمخزون أهمها تحديد القيمة القابلة للتحقق للمخزون وكدا إعادة تقييم المخزون الذي تم تخفيضه بسعر التكلفة أو صافي القيمة القابلة للتحقق أيهما أقل وذلك عندما تزول الظروف التي تسببت في تخفيض قيمة المخزون.
|b This study aims basically at identifying the accountancy policies that are put into effect by the Yemeni Bussiness Establishments (institutions), along with easuring how far such policies are in harmony (i.e scope or extent) with the principles of the second international accountancy criterion or standard pertaining to the stock. This is supplemented by reviewing all problems and complications that are facing both, proper and effective implementation of the international accountancy criterion (i.e. the second accountancy criteria pertaining to the stock in warehouses). To achieve the study's objectives attuded to above, the researcher has undertaken the task of writing a questionnaire which distributed in a later stage among the financial managers of (33) thirty three commercial and industrial enterprises, in addition to some of the contracting companies. (25) Twenty five was the total number of the questionnaires that were given back to the researcher, i.e., (15) percent of the sample size. This made a nonreturn rate of (25) percent. Relying on a thorough analysis of the study's data, and by testing its main assumptions, three substantial results were attained. These results or findings are listed as follows:
-There is a commitment on the part of the Yemeni business enterprises as to the application of all principles related to the second international accountancy criterion or standard pertaining to the stock in warehouses, with an exception of the building contracting companies due to their nature of activities.
-Nonexistance of essential differences (variations) among the companies that were taken as a sample size of the entire research work, in so far as the accounting (clearing) the stock is concerned, except at times when the building contracting companies become a part of comparison.
The Yemeni business enterprises are facing at present some difficult tasks on putting into effect all ingredients of the second international accountancy criteria, related to the stock in warehouses. The most important of those difficulties are: Marking out (identifying) the accurate value of stock liable to be realized (brought about), as well as reevaluating the stock which is stated to have been cut down or reduced by cost price or net value ; liable to be actualized (realized) whichever is the less. This could be ascertained at times when all circumstances, which bring forth only a decrease in the stock's value, are cleared away (vanished).
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