The extent of compliance by international non-governmental organizations (NGOs) with international accounting standard no. 16 property, plant and equipment : case study on Islamic relief Palestine
Other Title(s)
مدى التزام المنظمات الدولية غير الحكومية بمعيار المحاسبة الدولي رقم 16 الخاص بالممتلكات و المصانع و المعدات : دراسة حالة : الإغاثة الإسلامية-فلسطين
Dissertant
Thesis advisor
Comitee Members
al-Daur, Jabr Ibrahim
Madi, Hisham Kamil
University
Islamic University
Faculty
Faculty of Commerce
Department
Department of Accounting and Finance
University Country
Palestine (Gaza Strip)
Degree
Master
Degree Date
2016
English Abstract
Non-governmental organizations (NGOs) play an important role in the Palestinian society due to the political and economic conditions which lead the establishment of these organizations.
The importance of this sector increased after year 2000 until these days due to the wars on Gaza.
Islamic Relief Palestine (IRPAL) is one of the leading NGOs in Palestine in the field of humanitarian aid, and it started working in Palestine in 1998 and this study aimed to specify the extent of compliance with international accounting standard 16 property, plant and equipment.
The researcher used a theoretical analysis technique for the collected data about IRPAL financial and accounting system.
The results showed that 8/11 of the comparison items were followed by IRPAL.
The noncompliance areas were the revaluation model, depreciation method, and impairment & Compensation.
The researcher found that the external auditors, donors, and government don’t provide recommendations or guidance for implementation of IAS 16 property, plant and equipment.
The researcher raised some recommendations to enhance IRPAL compliance with IAS 16 property, plant and equipment that IRPAL can report the amount of the asset value totally to the donor for reporting purposes, while depreciating the asset along its useful life according to IAS 16 and that compliance will enhance the quality of financial reports and increase the credibility of the financial reports.
This can be done if there is a close coordination with IRW finance to enhance compliance with international accounting standards.
Also external auditors, government, and Palestinian Accountants and Auditors association should provide guidance and recommendations for NGOs to comply with international financial reporting standards.
Finally, government should issue a guideline for international Charities and NGOs like the one which have been issued for local charities and NGOs.
Main Subjects
Financial and Accounting Sciences
No. of Pages
107
Table of Contents
Table of contents.
Abstract.
Abstract in Arabic.
Chapter One : Framework of the research.
Chapter Two : Overview of NGOs.
Chapter Three : International accounting standards.
Chapter Four : Case study-Islamic relief Palestine.
Chapter Five : Results, recommendations, and future researches.
References.
American Psychological Association (APA)
Naim, Ahmad Yusuf Ahmad. (2016). The extent of compliance by international non-governmental organizations (NGOs) with international accounting standard no. 16 property, plant and equipment : case study on Islamic relief Palestine. (Master's theses Theses and Dissertations Master). Islamic University, Palestine (Gaza Strip)
https://search.emarefa.net/detail/BIM-735239
Modern Language Association (MLA)
Naim, Ahmad Yusuf Ahmad. The extent of compliance by international non-governmental organizations (NGOs) with international accounting standard no. 16 property, plant and equipment : case study on Islamic relief Palestine. (Master's theses Theses and Dissertations Master). Islamic University. (2016).
https://search.emarefa.net/detail/BIM-735239
American Medical Association (AMA)
Naim, Ahmad Yusuf Ahmad. (2016). The extent of compliance by international non-governmental organizations (NGOs) with international accounting standard no. 16 property, plant and equipment : case study on Islamic relief Palestine. (Master's theses Theses and Dissertations Master). Islamic University, Palestine (Gaza Strip)
https://search.emarefa.net/detail/BIM-735239
Language
English
Data Type
Arab Theses
Record ID
BIM-735239
