دراسة تحليلية للمشکلات المحاسبية في المنظمات التي لا تهدف إلى الربح (بحث مرجعي) | ||
| المجلة العلمية لقطاع کليات التجارة بجامعة الأزهر | ||
| Article 14, Volume 22, Issue 1, June 2019, Pages 175-212 PDF (740.99 K) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/jsfc.2019.247637 | ||
| Author | ||
| عماد سيد قطب السيد* | ||
| جامعة الأزهر - طريق النصر - أمام قاعة المؤتمرات - مدينة نصر - القاهرة الرقم البريدي / 11751 /أستاذ الأعمال کلية الأعمال – جامعة الملک خالد | ||
| Abstract | ||
| The study deals with the Standards of recognition, measurement and accounting disclosure related to the most important accounting problems of not- for profit organizations in accordance with the accounting standards issued in this regard Standards related to: Accounting for contributions, financial statements in not- for profit organizations, Investments of not- for profit organizations, accounting standards for transferring assets to others, accounting for mergers and acquisitions in not- for profit organizations were studied and analyzed. The study recommended the necessity of issuing accounting standards for not- for profit organizations suited to the Egyptian environment, as well as studying the possibility of applying the Generally Accepted Accounting Principles in general to not- for profit organizations in Egypt. | ||
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