مدخل مقترح لقياس العادلة في عمليات انماج منظمات الاعمال المعرفية

عبد المنعم اسماعيل, عصام; عطية حامد, حسناء; عزيز فرحان, خالد

doi:10.21608/alat.2016.218152

	مدخل مقترح لقياس العادلة في عمليات انماج منظمات الاعمال المعرفية "دراسة تطبيقية"
المجلة المصرية للدراسات التجارية
Article 16, Volume 40, Issue 3, July 2016, Page 545-570 PDF (726.14 K)
Document Type: المقالة الأصلية
DOI: 10.21608/alat.2016.218152
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Authors
عصام عبد المنعم اسماعيل; حسناء عطية حامد; خالد عزيز فرحان
کلية التجارة - جامعة المنصورة
Abstract
This study aimed to determine the extent of relevance and reliability of fair value accounting to Combination Operations decisions by Knowledge Business Organizations with the presence of several approaches (ways) to measure the fair value of knowing that each entrance of which is given different values and requires the application of the terms of different possibilities, so you can choose the best approach for measuring the accounting operations integration of Knowledge Business Organizations , the problem of study in the following question what is the bestapproach to the fair value measurement when applying the purchase method of accounting measure for Combination Operations of Knowledge Business Organizations.The results of statistical analysis has shown that the cost approach is more approaches that affect the reliability of the financial, and the market approach is more approaches that affect the of the Relevance financial information.Finally, recommendations of the study The necessity of The balance between Relevance and reliability when application of fair value accounting .


References
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مدخل مقترح لقياس العادلة في عمليات انماج منظمات الاعمال المعرفية "دراسة تطبيقية"