الاعتراف بالإيرادات وفق معيار الإبلاغ المالي الدولي (15)‎ و علاقته بالقيمة السوقية للسهم : دراسة ميدانية لعينة من الشركات الكويتية

الملخص EN

Accounting Practices were followed to recognize revenus under two separate standards long - term constructions contracts, Unternational Accounting Standard No.11Building contracts IFRS 11 and International Standard No.18: revenue and the Unified Accounting system.

Until recently, guidance had been given to ine of the IASB bodies and another giant body in the Us.

The American Financial Standard Board FASB seeks to achieve consistency in the cases inquestion, which which were increasing in complexity day by day, and eventually the IASB and FASB, AICPA (Financial Reporting Centre 2018) adopted a new standard relating to revenue identification which is the International Financial reprting Standard 15; revenue from contracts concluded with customers, which removes all requirements.

For this function linked.

This study aims to review the new standards for the recognition of Long-term contract revenues with special reference to the reality of real astate firms in Kuwait.

The results of this study revealed that the immovable companies that followed international Accounting Standard No.

11 and international Accounting Standard No.

18 committed to apply the international Fiancial Reports 15standard preparation as of 1/1/2018 as shown in their financial statements.