Evaluation of al-Mansour hotel' performance under the international financial reporting standard 8 : a practical study

الملخص EN

The aim of theis research is to apply the international financial reporting standard 8 operating seeters for the operational sectors of Al Mansour Hotel for the purpose of evaluating performance.

The sector financial statements at Al Mansour Hotel have been prepared in accordance with the International Financial Reporting Standard 8, as well as evaluating their performance through a range of public and operational financial ratios for hotel activity.

Many conclusions have been reached, the most important of which is that the preparation of sector financial reports according to IFRS8 for the operational sectors leads to improved performance evaluation at Al Mansour Hotel Company.

The researcher recommend that IFRS8 should be adopted in the company of al-Mansour Hotel for the purpose of improving the preparation of the sector financial statements and evaluating their performance in order to provide useful information to rationalize decisions.