أثر الالتزام بمبدأ الاعتراف بالإيراد على مشكلات قياس مصادر الدخل في القنوات الفضائية العربية

الملخص EN

This study aimed to measure the impact of compliance of revenue recognition principle on the problems of measuring income resources in Arab satellite channels, and the researchers followed the analytical approach in the analysis of the study results.

The study population consisted of all Arab satellite channels of the three satellites (Arabsat and Nilesat , and Noorsat) with a total of 716 channels, while the study sample totaled 200 satellite channels belonging to the Noorsat satellite and the study sampling unit members of the financial staff of the Arab satellite channels of the study sample totaled 170 members.

The researchers reached a number of important results; that there was impact of compliance of revenue recognition principle on the problems of measuring income resources in Arab satellite channels, and was found that the Arab satellite channels did make sure of compliance to the process of the future economic benefit and earned.