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, Page 175-212 PDF (740.99 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/jsfc.2019.247637 | ||||
 View on SCiNiTO | ||||
| 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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