تقییم واقع تطبیق القواعد المحاسبیة للتقییم والإدراج للأصول المعنویة في ظل النظام المحاسبي المالي -دراسة میدانیة لعینة من الأكادیمیین والمھنیین

بلخير بكاري; عدنان مقدم

Article Details

تقییم واقع تطبیق القواعد المحاسبیة للتقییم والإدراج للأصول المعنویة في ظل النظام المحاسبي المالي -دراسة میدانیة لعینة من الأكادیمیین والمھنیین

Authors:

بلخير بكاري | عدنان مقدم

Publisher:

Université d'El Oued

Journal:

مجلة الدراسات المالية والمحاسبية Vol.6 Issue 1, pp.185-202

Document Type:

Article

Publication Date:

12/2015

Document Language:

Arabic

Document ID (Org No.):

2001506352

pISSN:

2602-6864

Keywords:

Abstract:

 This study dealt the subject of the application of the rules of evaluation and accounting insertion of
intangible assets.In an environment focus on the knowledge-based economy which is considered the
intangible assets the most important pillars.Where they were addressed in this study to the concept of
intangible assets, also on the accounting rules which control those assets, according to the bases which are
found in the IAS 38.in addition, according to the rules set by the financial accounting system ,where were
conducted a field study on a sample of academics and professionals in the domain of accounting , through
a submitting a series of questions in the area of intangible assets accounting , where has been reached the
results including that there is a strong tendency to respondents in directing the rules of the evaluation and
accounting insertion for intangible assetsin the financial accounting system toward international
accounting systems with taking into account national privacy ,There is also a lack of commitment to
finding in the practice of these rules for objective reasons, And also having difficulties in her accounting
practice.

Article Details

تقییم واقع تطبیق القواعد المحاسبیة للتقییم والإدراج للأصول المعنویة في ظل النظام المحاسبي المالي -دراسة میدانیة لعینة من الأكادیمیین والمھنیین

Authors:

بلخير بكاري | عدنان مقدم

Publisher:

Université d'El Oued

Journal:

مجلة الدراسات المالية والمحاسبية Vol.6 Issue 1, pp.185-202

Document Type:

Article

Publication Date:

12/2015

Document Language:

Arabic

Document ID (Org No.):

2001506352

pISSN:

2602-6864

Intangible assets

the financial accounting system

IAS 38

Issues

Article Details

تقییم واقع تطبیق القواعد المحاسبیة للتقییم والإدراج للأصول المعنویة في ظل النظام المحاسبي المالي -دراسة میدانیة لعینة من الأكادیمیین والمھنیین

Authors: بلخير بكاري | عدنان مقدم

Publisher: Université d'El Oued

Journal: مجلة الدراسات المالية والمحاسبية Vol.6 Issue 1, pp.185-202

Document Type: Article

Publication Date: 12/2015

Document Language: Arabic

Document ID (Org No.): 2001506352

pISSN: 2602-6864

Intangible assets

the financial accounting system

IAS 38

Issues

Authors:

بلخير بكاري | عدنان مقدم

Publisher:

Université d'El Oued

Journal:

مجلة الدراسات المالية والمحاسبية Vol.6 Issue 1, pp.185-202

Document Type:

Article

Publication Date:

12/2015

Document Language:

Arabic

Document ID (Org No.):

2001506352

pISSN:

2602-6864