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نتائج البحث

   (601 - 650 من 693)
مقالات

Leases between accounting thought and the Islamic economics and their position in contemporary zakat accounting

By: Bin Qdidh, Sufyan. Revue Algérien de Développement Économique. Vol. 8, no. 2 (2021), pp.375-388, 14 p.

Subjects: Alms tax; International accounting standard; Islamic economics

مقالات

Treatment of lease contracts under the Covid-19 pandemic : IASB response through amendments to IFRS16

By: Akkush, Muhammad Amin; Miftahi, Muhammad. Recherches Économiques. Vol. 16, no. 2 (2021), pp.10-27, 18 p.

Subjects: International accounting; International accounting standard; Leases; National accounting; Rent

مقالات

Determinants of restatement of Egyptian companies` financial statements and the market reactions: an empirical study

By: Abu al-Khayr, Taha Mudathir; al-Mihi, Adil Abd al-Fattah; Ali, Tuqa Ahmad Abd al-Hay. Journal of Accounting Research. Vol. 8, no. 2 (Dec. 2021), pp.2-42, 41 p.

Subjects: Accounting; Corporations; Egypt; Financial markets; Financial statements

مقالات

The COVID-19 impact on accounting and the solutions proposed by the international financial reporting standards for pandemic-related problems

By: Sakar, Maryam; Ibn Matir, Hamzah; Darhamun, Hilal. Revue Le Manager. Vol. 8, no. 2 (2021), pp.302-318, 17 p.

Subjects: Accounting; COVID-19 Pandemic (2020-); International accounting standard

مقالات

An attempt to evaluate the legitimacy of accounting reform decision in developing countries under IFRS: an analytical perspective of the new institutional theory case study of Algeria

By: Mihwuah, Amal; Khaldi, Farah; Salhi, Najiah. Journal of Economics and Sustainable Development. Vol. 4, no. 3 (Special issue) (Dec. 2021), pp.7-20, 14 p.

Subjects: Accounting; Algeria; Developing countries; Financial statements; International accounting standard

مقالات

Le système comptable financier et les difficultés de son application ainsi que les mesures pour son amélioration

By: Nebeg, Quwaydir; Jiqdil, Yahya; Bu Jalal, Ahmad. Finance and Business Economies Review. Vol. 5, no. 2 (Aug. 2021), pp.357-368, 12 p.

Subjects: Accounting; Algeria; Financial markets; International accounting standard

مقالات

Maitrise et application de la nouvelle norme d'audite NAA 210 par l’auditeur Algerien

By: Barakah, Masil; Qasmi, Amal; Bin Ikhlif, Fayizah. Revue D'économie et de Statistique Appliquée. Vol. 18, no. 1 (Jun. 2021), pp.229-244, 16 p.

Subjects: Algeria; Economics; International accounting standard

مقالات

Influence of Malaysian accounting standards and corporation gouvernance on intellectual capital performance and firm's value

By: Husam al-Din, Shabani Usamah; Khudari, Tawfiq. Recherches Économiques et Managériales. Vol. 15, no. 1 (2021), pp.181-200, 20 p.

Subjects: Governance; Intellectual capital; International accounting standard; Malaysia

مقالات

The impact of covid-19 on the going concern assumption in preparation of financial statements under IASs

By: Qadiri, Abd al-Qadir. Journal of Economic Studies and Research in Renewable Energies. Vol. 8, no. 1 (2021), pp.301-325, 25 p.

Subjects: Coronavirus; International accounting; International accounting standard

مقالات

Inventory measurement in accordance with IASs under the corona crisis : particular considerations for Covid-19 vaccine manufacturers

By: Qadri, Abd al-Qadir. Journal of Economic Growth and Entrepreneurship. Vol. 4, no. 5 (Special Issue) (Jun. 2021), pp.38-49, 12 p.

Subjects: Accounting measurement; Financial statements; International accounting; International accounting standard; National accounting

مقالات

The impact of accounting reform in Algeria on the national electronic industries corporation under international accounting standards IAS IFRS : case study

By: Malyani, Abd al-Halim; Kamili, Muhammad. Revue Organisation et Travail. Vol. 10, no. 1 (Mar. 2021), pp.227-240, 14 p.

Subjects: Accounting; Case studies; Electronics industry; Industrial enterprises; National accounting

مقالات

The impact of international accounting standards (IAS IFRS)‎ on the activation of management control tools in the governance framework to improve the performance of economic enterprises

By: Talal, Zighbah; Aryiwah, Muhad. Revue des Recherches en Sciences Financieres et Comptables. Vol. 5, no. 2 (2020), pp.140-155, 16 p.

Subjects: Administrative control; Economic institutions; Financial statements; International accounting standard; Performance development

مقالات

Auditing practice challenges and obstacles in 21st century : the palestinian experience

By: Mansur, Nisrin Taysir; Shinikhar, Abd al-Wahab. Journal of Financial, Accounting and Managerial Studies. Vol. 7, no. 2 (Dec. 2020), pp.779-796, 18 p.

Subjects: International accounting standard; International standards; Palestine; Society; Twenty-first century

مقالات

Project of modernizing the public accounting system in accordance with the international accounting standards for the public sector (IPSAS)‎ in ِlgeria : between reality and challenges

By: Buabanah, Fathiyah. Revue de I'nstitut des Scienses Économiques. Vol. 23, no. 2 (2020), pp.1451-1469, 19 p.

Subjects: Accounting; Algeria; International accounting standard; Public finance; Public sector

مقالات

Le scf entre conformité aux normes comptables internationales et divulgation de l'information par les entreprises Algériennes

By: Bu Adam, Munir. Revue D'economie et de Développement Humain. Vol. 11, no. 2 (Special issue) (2020), pp.49-60, 12 p.

Subjects: Access to information; Accounting; Financial statements; International accounting standard; National accounting

مقالات

The role of international financial reporting standards in supporting the competitiveness of the economies of the Arab countries : a record study during the period : (2007-2018)‎

By: Tagraret, Yazid; Bekkaye, Ahmad. Revue de I'nstitut des Scienses Économiques. Vol. 23, no. 1 (2020), pp.1179-1194, 16 p.

Subjects: Case studies; Financial statements; International accounting standard; International finance; International standards

مقالات

L'adoption du système comptable financier en algérie réalité et obstacles

By: Shashwah, Abd al-Hakim; Amuri, Ismail; Sadawi, Murad Masud. Journal Araa for Economic & Administrative Studies. Vol. 1, no. 2 (2019), pp.110-119, 10 p.

Subjects: Accounting; International accounting standard

مقالات

The reality of external auditing of the Arab Maghreb countries under the international standards on auditing (ISAs)‎ : case study of Algeria, Tunisia and Morocco

By: Shablawi, Brahim; Amoura, Djamel. Revue D'economie et de Développement Humain. Vol. 10, no. 2 (Special issue) (2019), pp.45-59, 15 p.

Subjects: Analytical approach; Arab Maghreb; Case studies; International accounting standard; International standards

مقالات

Accounting reform in the Arab Maghreb (Algeria, Tunisia and Morocco)‎ : comparative study between the principles, concepts, financial statements and its elements

By: Dahmuni, Fatimah; Chebaik, Sadani. Al-Bashaer Economic Journal. Vol. 5, no. 2 (Aug. 2019), pp.1333-1344, 12 p.

Subjects: Accounting; Arab Maghreb; Financial statements; International economics; National accounting

مقالات

The economic consequences of mandatory IFRS adoption : the case of Arab countries

By: Bekkaye, Ahmad. Economic Visions Review. Vol. 9, no. 1 (Jul. 2019), pp.135-146, 12 p.

Subjects: Arab world; Case studies; Economic conditions; Economic dependence; Financial statements

مقالات

An empirical investigation of corporate governance practices in the Kingdom of Saudi Arabia

By: al-Utaybi, Abd Allah Thuail. Journal of the North for Humanities. Vol. 4, no. 2 (Jul. 2019), pp.185-198, 14 p.

Subjects: Corporations; Management; Saudi Arabia; Stockholders; Twenty-first century

مقالات

Vers une approche knowledge management du SCF : regards critiques sur l’état de fonctionnement du normalisateur comptable en Algérie

By: Binzaidi, Jamal; Bu Hadidah, Muhammad. Revue Reformes Economiques et Intégration En Economie Mondiale. Vol. 13, no. 1 (2019), pp.16-29, 14 p.

Subjects: Algeria; International accounting standard; Twenty-first century

مقالات

Development of international financial fiscal standards in accordance with the role of iasb

By: Shahin, Ali Murtada. Journal of Economics, Administrative and legal Sciences. Vol. 3, no. 2 (Feb. 2019), pp.162-173, 12 p.

Subjects: Accounting; International Accounting Standards Board; International accounting standard; Twenty-first century

مقالات

Harmonisation comptable internationale et determinants des normes IAS IFRS : pertinence et facteurs d’influence a la lumiere d’une revue de litterature

By: Muammari, Rafiq. Revue Reformes Economiques et Intégration En Economie Mondiale. Vol. 13, no. 26 (2018), pp.1-15, 15 p.

Subjects: Developing countries; International accounting standard

مقالات

Automatic assessment of materiality

By: Wahdan, Muhammad Ali; Hasan, Manar Sad. Association of Arab Universities Journal of Accounting and Auditing. Vol. 7, no. 2 (2018), pp.320-348, 29 p.

Subjects: Information technology; International accounting standard; International standards

مقالات

The nature of accounting standards used in the Palestinian financial reporting

By: Abu Sharbih, Tawfiq. Journal of the Arab American University. Vol. 3, no. 1 (May. 2017), pp.1-38, 38 p.

Subjects: Accounting; Bourse; Financial markets; Financial statements; Palestine

مقالات

L’impact des normes internationales de divulgation financière sur le renforcement des principes de la gouvernance d'entreprise

By: Bu Bakr, Mustafa. Algerian Business Performance Review. No. 9 (2016), pp.25-48, 24 p.

Subjects: Consolidated financial statements; Corporate governance; Financial disclosure; Financial statements; International accounting standard

تقرير مدققي الحسابات

Auditors’ report to the members 2015

Auditors Inc: Ernst and Young Ford Rhodes Sidat Hyder (Karachi, Pakistan)
Source: Annual report 2015.

Subjects: Accounting; Financial transactions; Islamic jurisprudence; Profits; Social responsibility

تقرير مدققي الحسابات

Independent auditor’s report to the members of Al Rayan Bank PLC 2015


Source: Annual report and financial statements for the year ended 31 December 2015.

Subjects: Accounting; Auditing; Financial statements; Islamic jurisprudence; Social responsibility

تقرير مدققي الحسابات

Independent auditor’s report : to the members of BLME Holdings plc 2015

Auditors Inc: KPMG LLP (London, United Kingdom)
Source: Annual report and accounts for the year ended 31 December 2015.

Subjects: Accountants; Auditing; Financial statements; Islamic jurisprudence; Professional ethics

تقرير مدققي الحسابات

Independent auditors’ report to the member of RHB Islamic Berhad 2015

Auditors Inc: PricewaterhouseCoopers (Kuala Lumpur, Malaysia)
Source: Annual report 2015.

Subjects: Accountants; Auditing; Financial statements; Islamic jurisprudence; Right to property

تقرير مدققي الحسابات

Auditors’ report to the members 2015

Auditors Inc: KPMG Taseer Hadi and company (Karachi, Pakistan)
Source: Annual report 2015.

Subjects: Accounting; Financial statements; Islamic jurisprudence; Management; Profits

تقرير مدققي الحسابات

Independent auditors’ report to the members of Malayan Banking Berhad (incorporated in Malaysia)‎ 2015

Auditors Inc: Ernst and Young (Kuala Lumpur, Malaysia)
Source: Annual report 2015.

Subjects: Accountants; Annual reports; Auditing; Financial statements; Islamic jurisprudence

تقرير مدققي الحسابات

Auditors’ report to the members 2015

Auditors Inc: A. F. Ferguson and company (Karachi, Pakistan)
Source: Annual report : financial statements for the year ended December 31, 2015.

Subjects: Islamic jurisprudence; Banks; Financial transactions; Management; Social responsibility

تقرير مدققي الحسابات

Independent auditors’ report 2015

Auditors Inc: Ernst and Young (Istanbul, Turkey)
Source: Annual report 2015.

Subjects: Accounting; Auditing; Financial statements; Islamic jurisprudence; Social responsibility

تقرير مدققي الحسابات

Auditors’ report to the members 2015

Auditors Inc: Ernst and Young Ford Rhodes Sidat Hyder (Karachi, Pakistan)
Source: Annual report 2015.

Subjects: Accounting; Financial statements; Investments; Islamic jurisprudence; Profits

تقرير مدققي الحسابات

Auditors’ report to the members 2015

Auditors Inc: A. F. Ferguson and company (Karachi, Pakistan)
Source: Annual report 2015.

Subjects: Accounting; Capital; Financial statements; Islamic jurisprudence; Profits

تقرير مدققي الحسابات

Independent auditors’ report : to the members of Hong Leong Islamic Bank Berhad 2015

Auditors Inc: PricewaterhouseCoopers (Kuala Lumpur, Malaysia)
Source: Annual report 2015.

Subjects: Accounting; Auditing; Financial statements; Islamic jurisprudence; Right to property

مقالات

Accounting issues in the reporting of profit sharing investment accounts in Islamic banks’ financial statements under IFSA 2013

By: Rosman, Romzie; Abd al-Khayr, Muhammad Fayruz; Abd al-Rahman, Abd al-Rahim…[et al.]. ISRA International Journal of Islamic Finance. Vol. 7, no. 1 (Jun. 2015), pp.129-137, 9 p.

Subjects: Accounting; Islam; Financial statements; Investments; Stocks

تقرير مدققي الحسابات

Independent auditors’ report : to the members of Alliance Financial Group Berhad (incorporated in Malaysia)‎ 2015

Auditors Inc: PricewaterhouseCoopers (Kuala Lumpur, Malaysia)
Source: Annual report 2015.

Subjects: Accountants; Annual reports; Auditing; Financial statements; Islamic jurisprudence

تقرير مدققي الحسابات

Independent auditor’s report : to the members of Blme Holdings plc 2014

Auditors Inc: KPMG LLP (London, United Kingdom)
Source: Annual report and accounts 2014.

Subjects: Auditing; Financial statements; Foundations of Islamic jurisprudence; Islamic jurisprudence; Professional ethics

تقرير مدققي الحسابات

Auditors’ report to the members 2014

Auditors Inc: A. F. Ferguson and company (Karachi, Pakistan)
Source: Annual report 2014.

Subjects: Accounting; Islamic jurisprudence; Management; Profits; Social responsibility

تقرير مدققي الحسابات

Independent auditor’s report to the members of al-Rayan Bank PLC formerly Known as Islamic Bank of Britain PLC 2014


Source: Annual report and financial statements for the year ended 31 December 2014.

Subjects: Accounting; Auditing; Financial statements; Islamic jurisprudence; Social responsibility

تقرير مدققي الحسابات

Independent auditors’ report : to the member of Bank Islam Malaysia Berhad 2014

Auditors Inc: KPMG (Petaling Jaya, Malaysia)
Source: Annual report 2014.

Subjects: Accounting; Financial statements; Islam; Profits; Right to property

تقرير مدققي الحسابات

Auditors’ report to the members 2014

Auditors Inc: A. F. Ferguson and company (Karachi, Pakistan)
Source: Annual report 2014.

Subjects: Accounting; Financial statements; Investments; Islamic jurisprudence; Profits

تقرير مدققي الحسابات

Independent auditors’ report to the member of RHB Islamic Berhad 2014

Auditors Inc: PricewaterhouseCoopers (Kuala Lumpur, Malaysia)
Source: Annual report 2014.

Subjects: Accountants; Auditing; Financial statements; Islamic jurisprudence; Right to property

تقرير مدققي الحسابات

Independent auditors’ report for the year ended December 31, 2014

Auditors Inc: Ernst and Young (Istanbul, Turkey)
Source: Annual report 2014.

Subjects: Accounting; Auditing; Financial statements; Islamic jurisprudence; Social responsibility

تقرير مدققي الحسابات

Auditors’ report to the members 2014

Auditors Inc: A. F. Ferguson and company (Karachi, Pakistan)
Source: Annual report :

Subjects: Islamic jurisprudence; Banks; Financial transactions; Management; Social responsibility

تقرير مدققي الحسابات

Auditors’ report 2014

Auditors Inc: Deloitte and Touche al-Fahad al-Wazzan and company (Kuwait); Ernst and Young al-Aiban, al-Osaimi and Partners (Kuwait)
Source: Annual report 2014.

Subjects: Islamic jurisprudence; Auditing; Professional ethics; Right to property; Stockholders

الحوكمة

2015 governance report

Donor award: al-Hilal Bank (Abu Zaby, United Arab Emirates)

Subjects: Accounting; Debts; Financial transactions; Islamic jurisprudence; Management

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