اثر القياس و الافصاح للاصول غير الملموسة المتولدة داخليا على جودة التقارير المالية

ابو الفتوح صالح, سمير; محمد علي خيري, يسري; فتحي السيد محمد علي غازي, سماح

doi:10.21608/alat.2016.218127

	اثر القياس و الافصاح للاصول غير الملموسة المتولدة داخليا على جودة التقارير المالية "دراسة تطبيقية"
المجلة المصرية للدراسات التجارية
Article 7, Volume 40, Issue 3, July 2016, Page 313-340 PDF (708.41 K)
Document Type: المقالة الأصلية
DOI: 10.21608/alat.2016.218127
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Authors
سمير ابو الفتوح صالح¹; يسري محمد علي خيري²; سماح فتحي السيد محمد علي غازي²
¹کلية التحارة - جامعة المنصورة
²کلية التجارة - جامعة المنصورة
Abstract
With the gradual transformation of economy depending on the orientation of product known as the "Industrial Age" to the knowledge-based economy known as the century of "Knowledge economy" or "Ideas economy", where knowledge and creativity have become some of the most important sources of competitive advantage and income in the twenty first century, many of intangible assets -particularly internally generated- have been created, which 2 have been rapidly growing and spreading in the facilities. However, the financial reports do not recognize them, so they lose much of their suitability to the needs of users. The balance sheet has reflected about 20% of what businesses own of assets and ignored the rest, represented in what these facilities own of intangible assets internally generated, affecting the quality of financial reports. Nevertheless, no accounting standard does yet exist, which recognizes these assets. While it recognizes them as an expense when incurs. Except for the development phase expenses, it recognizes them but after the availability of certain conditions existing in the International Standard No (38) and the Egyptian Standard No (23). That is why the research deals with the conditions and criteria of recognition of these assets, their accounting treatment in accordance with the International Standard No (38) and the Egyptian one No (23), and the problems of their disclosure in the financial statements. For this, the researcher has developed an accounting measurement for intangible assets internally generated in a quantitative way through the use of the model of the intellectual value-added coefficient, and in a qualitative way through the use of the model of value chain for performance measurement in order to disclose them in the financial statements and in the complementary notes. Thus, the research can illustrate the impact of measurement and disclosure of intangible assets internally generated on the quality of financial reports.


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اثر القياس و الافصاح للاصول غير الملموسة المتولدة داخليا على جودة التقارير المالية "دراسة تطبيقية"