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| 041 |
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|a ara
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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 بالتطبيق على شركة قها للأغذية المحفوظة "ش. م. ت. م."
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|a The Fair Value of Egyptian Corporation Subject to Privatization between Accounting Standards and Laws & Regulations of the Public Business Sector:
|b Applied to Qahaa Corporation
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| 260 |
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|b نادي التجارة
|c 2017
|g يولية
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| 300 |
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|a 4 - 32
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| 336 |
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|a بحوث ومقالات
|b Article
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|b (The Fair Value of Egyptian corporation subject to Privatization between Accounting standards and Laws & Regulations of The Public business sector: Applied to Qahaa corporation). 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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|a المحاسبية الدولية
|a معايير المحاسبة
|a القيمة المضافة
|a الشركات المصرية
|a خصخصة الشركات
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| 773 |
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|4 الاقتصاد
|6 Economics
|c 002
|f Al Mal Waltegara
|l 579
|m ع579
|o 0498
|s مجلة المال والتجارة
|t Journal of Finance and Trade
|v 000
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| 856 |
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|u 0498-000-579-002.pdf
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| 930 |
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|d y
|p n
|q n
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| 995 |
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|a EcoLink
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|c 816873
|d 816873
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