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02466nam a22001937a 4500 |
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0157381 |
| 044 |
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|b مصر
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|a العزازي، الحسين محمد
|q Alazzazi, Alhussein Mohammed
|e مؤلف
|9 142942
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| 245 |
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|a القيمة العادلة للشركات المصرية تحت الخصخصة بين معايير المحاسبة المصرية والدولية وقوانين ولوائح قطاع الأعمال العام :
|b بالتطبيق على شركة قها للأغذية المحفوظة " ش. م. ت. م. "
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|b جامعة بورسعيد - كلية التجارة
|c 2014
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|a 68 - 115
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| 336 |
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|a بحوث ومقالات
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| 520 |
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|b This paper deals with fair value accounting in Egyptian business enterprises. Relevant previous studies display obvious weakness on determining fair value of Egyptian business enterprises under privatization techniques in connection with international contemporary standards. The paper illustrates and analyzes international, American and Egyptian accounting standards, argues especially items and paragraphs related to the fair value accounting (Recognition, Measurement, Disclosure). It concentrates on Egyptian accounting standards, discusses them deeply and in detail. The paper reviews selected relevant literature on accounting evaluation models, which can be used to guide accurate calculation of Egyptian business enterprises. It explains the advantages and disadvantages of each model. The paper discusses Egyptian laws and regulations issued to evaluate corporations of the public business sector that are subject to privatization techniques, particularly the law number : 203 in 1991. It also discusses the coordination between that mentioned evaluation and related Egyptian Accounting standards. Finally, the paper applies the results of the research presented to the case study (Qahaa Corporation)).
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| 653 |
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|a القوانين والتشريعات
|a الشركات التجارية
|a المعايير المحاسبية
|a الخصخصة
|a القطاع العام
|a شركة قها للأغذية
|a مصر
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| 773 |
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|4 الاقتصاد
|4 إدارة الأعمال
|6 Economics
|6 Business
|c 022
|e The Financial & Commercial Researches Journal
|f Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tugariyyaẗ
|l 003
|m ع3
|o 0475
|s مجلة البحوث المالية والتجارية
|v 015
|x 2090-5327
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| 856 |
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|u 0475-015-003-022.pdf
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| 930 |
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|d y
|p y
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| 995 |
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|a EcoLink
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|c 777750
|d 777750
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