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فاعلية قياس نتيجة النشاط على القوائم المالية في شركات المقاولات العراقية
Other Title(s)
The effective of measuring the result of the activity on the financial statements in contracting companies of Iraqi
Joint Authors
الاء حميد صالح
هالة عبد الهادي يحيى
العلي، سعدي صالح
Source
مجلة تكريت للعلوم الإدارية و الاقتصادية
Issue
Vol. 17, Issue 53، ج. 1 (31 Mar. 2021), pp.54-66, 13 p.
Publisher
Tikrit University College of Administration and Economic
Publication Date
2021-03-31
Country of Publication
Iraq
No. of Pages
13
Main Subjects
Financial and Accounting Sciences
Topics
- Researchers
- Contracts
- Activities
- Financial statements
- International finance
- Ninawa
- Corporations
- International standards
- Contracting
- International accounting standard
- Accounting measurement
- Analytical approach
Abstract EN
The study aimed to identify the ability of contracting companies in Nineveh Governorate to apply Standard (15) "Revenue from Contracts with Clients”, which is one of the International Financial Reporting Standards (IFRS), and its effect on the financial statements, and the obstacles that prevent this.
The problem of the study raised questions On the impact of measuring the results of construction contracts according to Standard (15), on the effectiveness of accounting measurement, on the function of monitoring performance and on investor confidence, the researchers adopted a scientific approach using the descriptive analytical approach using the statistical program (SPSS23) to find ratios and duplicates and examine the efficiency of the measurement tool and test correlations Between the study variables and the values of regression coefficients, the study concluded that the application of standard (15) "revenue from contracts with clients" in contracting companies in Nineveh Governorate has a positive impact on the effectiveness of the activity result in the field of accounting measurement, and contributes to improving the performance control function and contributes to improving Investors 'confidence in the performance in general, the study recommends creating an accounting system for contracting companies that is consistent with the nature of these companies' activities and meets the desired measurement and disclosure requirements in line with the requirements of International Financial Reporting Standard No.
IFRS15.
American Psychological Association (APA)
العلي، سعدي صالح وهالة عبد الهادي يحيى والاء حميد صالح. 2021. فاعلية قياس نتيجة النشاط على القوائم المالية في شركات المقاولات العراقية. مجلة تكريت للعلوم الإدارية و الاقتصادية،مج. 17، ع. 53، ج. 1، ص ص. 54-66.
https://search.emarefa.net/detail/BIM-1266725
Modern Language Association (MLA)
العلي، سعدي صالح....[و آخرون]. فاعلية قياس نتيجة النشاط على القوائم المالية في شركات المقاولات العراقية. مجلة تكريت للعلوم الإدارية و الاقتصادية مج. 17، ع. 53، ج. 1 (2021)، ص ص. 54-66.
https://search.emarefa.net/detail/BIM-1266725
American Medical Association (AMA)
العلي، سعدي صالح وهالة عبد الهادي يحيى والاء حميد صالح. فاعلية قياس نتيجة النشاط على القوائم المالية في شركات المقاولات العراقية. مجلة تكريت للعلوم الإدارية و الاقتصادية. 2021. مج. 17، ع. 53، ج. 1، ص ص. 54-66.
https://search.emarefa.net/detail/BIM-1266725
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1266725