دور تغير هيكل الخصائص النوعية للمعلومات ضمن الإطار المفاهيمي في تخفيض فجوة التوقعات
Other Title(s)
The role of the structure of the qualitative characteristics of information has changed within the conceptual framework in lowering expectations gap
Author
Source
Issue
Vol. 21, Issue 4 (31 Aug. 2017), pp.59-79, 21 p.
Publisher
Salahaddin University-Erbil Department of Scientific Publications
Publication Date
2017-08-31
Country of Publication
Iraq
No. of Pages
21
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The accounting in its continuing quest to achieve the purpose of the core to provide useful information to its users in the light of sophisticated and simultaneous dynamic environment with the development of business applications and contemporary environment, it was necessary to her quest by the Sponsors of the profession in different countries in the development of concepts and applications in order to continue as a useful tool for users.
In order to seek to reduce the expectations gap between users and content of financial reporting package has all of the International Accounting Standards Board ISAB and Financial Accounting Standards Board FASB within the joint venture between them in issuing the conceptual statement No.
8 issued in 2010 as a step to pursue the development of accounting applications to make the contents of the financial reports more benefit.
It is the basic contents revealed determine the qualitative characteristics of the information contained in the financial reporting of business organizations reports to be useful to its users and which contained the many changes from its predecessor, and that the research aims to indicate the role of the new discovery in contributing to narrowing the gap expectations.
American Psychological Association (APA)
سيروان كريم عيسى. 2017. دور تغير هيكل الخصائص النوعية للمعلومات ضمن الإطار المفاهيمي في تخفيض فجوة التوقعات. مجلة زانكو للعلوم الإنسانية،مج. 21، ع. 4، ص ص. 59-79.
https://search.emarefa.net/detail/BIM-771015
Modern Language Association (MLA)
سيروان كريم عيسى. دور تغير هيكل الخصائص النوعية للمعلومات ضمن الإطار المفاهيمي في تخفيض فجوة التوقعات. مجلة زانكو للعلوم الإنسانية مج. 21، ع. 4 (2017)، ص ص. 59-79.
https://search.emarefa.net/detail/BIM-771015
American Medical Association (AMA)
سيروان كريم عيسى. دور تغير هيكل الخصائص النوعية للمعلومات ضمن الإطار المفاهيمي في تخفيض فجوة التوقعات. مجلة زانكو للعلوم الإنسانية. 2017. مج. 21، ع. 4، ص ص. 59-79.
https://search.emarefa.net/detail/BIM-771015
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملاحق : ص. 78-79
Record ID
BIM-771015