ضرورة الإعتراف بالإنخفاض في صافي موجودات شركة بيت المال الفلسطيني لعام 1999

الملخص EN

BEIT EL MAL Company has met many financial problems which led to a reduction in the market price of its Shares 13% below par value.

The study has come up with the following conclasions: 1 Payback period is very long (45 years) .

2 The Last dividends included 40% dummy dividends.

3 Owners’ Equity is overvalued by 15.5% .

4 Assets are overvalued by 9.7% .

5 ROE is very low (1.81%) .

6 ROI is very low (1.31%) .

We recommend that Beit El Mal should to follow up the International Accounting Standard # 36, and use objective values in its future financial annual reports.