التحول نحو الجوهر الاقتصادي على حساب الشكل القانوني و دوره في تحسين جودة الإبلاغ المالي
Other Title(s)
Transer towards economic substance over the legal form and its role in improving the quality of financial reporting
Joint Authors
صخر، نجاة حميد
آل طه، صفوان قصي عبد الحليم
Source
مجلة العلوم الاقتصادية و الإدارية
Issue
Vol. 24, Issue 108 (31 Dec. 2018), pp.565-596, 32 p.
Publisher
University of Baghdad College of Administration and Economics
Publication Date
2018-12-31
Country of Publication
Iraq
No. of Pages
32
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The follower of the needs of the users of accounting information notices the necessity of adopting faithful representation of information Hence, IASB adopted the economic substance approach as the basis for the Formulation and development of international accounting standards Therefore, this research discusses the reflection of the economic phenomenon in terms of its economic substance on the subject of measurement , And it should be consistent measurement method where the problem of research is concentrated in the fact that the economic units operating in the local environment to address events and economic phenomena according to the legal form , as appropriate With the requirements of the unified accounting system and in line with the objectives of the economic plan of a central nature, which negatively affects the credibility and quality of financial reporting , And thus reflected on the decisions of other users of financial reports, Therefore, the research aims to highlight the concept of economic substance over the legal form, among the most prominent standards are the two (IAS Inventory & lease IFRS 16) The research has shown a contrast between the substance and form Through the beneficiaries, accounting organization, the basis of the theory, the basis of measurement, disclosure requirements, flexibility, orientation , representativity, objective, setting standards, professional judgment, imposition of currency value, expression, Management, capital preservation.
American Psychological Association (APA)
آل طه، صفوان قصي عبد الحليم وصخر، نجاة حميد. 2018. التحول نحو الجوهر الاقتصادي على حساب الشكل القانوني و دوره في تحسين جودة الإبلاغ المالي. مجلة العلوم الاقتصادية و الإدارية،مج. 24، ع. 108، ص ص. 565-596.
https://search.emarefa.net/detail/BIM-853433
Modern Language Association (MLA)
آل طه، صفوان قصي عبد الحليم وصخر، نجاة حميد. التحول نحو الجوهر الاقتصادي على حساب الشكل القانوني و دوره في تحسين جودة الإبلاغ المالي. مجلة العلوم الاقتصادية و الإدارية مج. 24، ع. 108 (2018)، ص ص. 565-596.
https://search.emarefa.net/detail/BIM-853433
American Medical Association (AMA)
آل طه، صفوان قصي عبد الحليم وصخر، نجاة حميد. التحول نحو الجوهر الاقتصادي على حساب الشكل القانوني و دوره في تحسين جودة الإبلاغ المالي. مجلة العلوم الاقتصادية و الإدارية. 2018. مج. 24، ع. 108، ص ص. 565-596.
https://search.emarefa.net/detail/BIM-853433
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 592-595
Record ID
BIM-853433