مدى توافق الإفصاح في البنوك اليمنية مع المعيار المحاسبي الدولي (30) : دراسة ميدانية
Author
Source
Issue
Vol. 11, Issue 1 (31 Mar. 2015), pp.277-300, 24 p.
Publisher
Omdurman Islamic University Institute of Researches and Strategic Studies
Publication Date
2015-03-31
Country of Publication
Sudan
No. of Pages
24
Main Subjects
Financial and Accounting Sciences
Abstract EN
The study aims at investigating the accounting offer of financial data in the financial reports of Yemeni banks.
The objective of the study is to highlight the role and importance of accounting offer of financial data in the Yemeni banks, so it gives the financial data more confidence and transparency; and gives them the ability to compete and cope with economic developments.
The researcher adopted the descriptive approach; and analyzed 62 questionnaire forms only in the Yemeni banks in Aden governorate.
The significant results, are as Yemeni banks are interested in making offer of financial statements according to the International Accounting Standard No.
(30) disclosure in financial statements of banks and identical financial establishments but they are not applied under a legal obligation, but by efforts of accountants.
The most significant recommendations, the researcher has reached to, are to enact laws and legislations obligation the Yemeni banks to prepare financial statements according to the concepts and rules provided for by the International Accounting Standard No.
(30)
American Psychological Association (APA)
النظاري، محمد علي محمد مقبل. 2015. مدى توافق الإفصاح في البنوك اليمنية مع المعيار المحاسبي الدولي (30) : دراسة ميدانية. مجلة جامعة أم درمان الإسلامية،مج. 11، ع. 1، ص ص. 277-300.
https://search.emarefa.net/detail/BIM-1424233
Modern Language Association (MLA)
النظاري، محمد علي محمد مقبل. مدى توافق الإفصاح في البنوك اليمنية مع المعيار المحاسبي الدولي (30) : دراسة ميدانية. مجلة جامعة أم درمان الإسلامية مج. 11، ع. 1 (آذار 2015)، ص ص. 277-300.
https://search.emarefa.net/detail/BIM-1424233
American Medical Association (AMA)
النظاري، محمد علي محمد مقبل. مدى توافق الإفصاح في البنوك اليمنية مع المعيار المحاسبي الدولي (30) : دراسة ميدانية. مجلة جامعة أم درمان الإسلامية. 2015. مج. 11، ع. 1، ص ص. 277-300.
https://search.emarefa.net/detail/BIM-1424233
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-1424233