الأنشطة الاجتماعية للمؤسسة من منظور محاسبي

Abstract EN

The study aims to know the various social activities carried out by the institution and related to its basic areas of society, human resources, the environment and the product that it manufactures.

It also aims to know how to express the corporate social responsibility in accounting through the accounting measurement process for these activities, which are characterized by their monetary and non-monetary nature.

One of the findings is that traditional accounting standards are not able to measure the various activities of a social nature carried out by the institution, which requires the development of unified accounting standards that enable the actual measurement of these costs and make them mandatory to appear in the financial statements of the institution and properly reflect the overall performance of the institution.