مدى التزام شركات المساهمة السعودية بمتطلبات العرض و الإفصاح عن الزكاة في التقارير المالية السنوية وفقا لمعيار الزكاة (المعدل)‎ : دراسة تطبيقية

الملخص EN

The study discussed Saudi public companies' adherence to the disclosure and presentation of zakat in their annual financial reports per the modified zakat issued by the Saudi Organization for Certified Public Accountants.

It aimed at identifying the general layout for zakat regulations as per the laws in Saudi Arabia.

The disclosure and presentation of zakat in their annual financial reports, the companies' compliance with such measurement, and the legal auditor's when formulating a review were considered.

The study relied theory-wise on the investigative method by reverting to related marketing studies & research.

On the practical part, Saudi public companies' financial reports published in 2019 were the basis for such part.

The results revealed that the companies' compliance with presentation requirements was at 83% , whereas it amounted to 54% for disclosure.