Document Details

Document Type : Article In Journal 
Document Title :
Reflections of Economic Developments on the Framework of Accounting Theory Concentrating on International Accounting standards
انعكاسات التطورات الاقتصادية الحديثة على الإطار العلمي لنظرية المحاسبة بالتركيز على معايير المحاسبة الدولية
 
Subject : Accounting 
Document Language : Arabic 
Abstract : The new economic changes and developments lead to the General Agreement Tariffs And Trade (GATT), which transformed to the World Trade Organization (WTO). All these changes had affected on accounting. This study shows the effects of these changes and developments on items of accounting theory as follow: Accounting Concepts objectives of financial reports, accounting entity, quality of accounting information and items of financial statement. Accounting Assumption as accounting entity, going concern and periodical. Accounting Principals as realization, matching, historical cost, disclosure, conservatism and consistency. 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 18 
Issue Number : 2 
Publishing Year : 1425 AH
2004 AD 
Article Type : Article 
Added Date : Sunday, October 11, 2009 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
صالح عبدالرحمن المحمود SALEH A. AL-MAHMOUDResearcher  

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