طرق تقييم الأصول الثابتة ومدى إمكانية تطبيق محاسبة القيمة العادلة على عينة من الشركات المساهمة السورية

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

0f76f490-f6b7-4c1d-91aa-0ca0b0540e97

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf text

أسماء الملفات

1967277_1.pdf

بيانات النشر

ترجمة العنوان

Fixed Assets Evaluation Methods and the Extent of Applying Fair Value Accounting on a Sample of Syrian Corporate Companies

ألقاب المؤلفين

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اللغة

Arabic

المصدر والدورية

اسم المصدر

طرق تقييم الأصول الثابتة ومدى إمكانية تطبيق محاسبة القيمة العادلة على عينة من الشركات المساهمة السورية

المحتوى والصفحات

عدد الصفحات

123

ترجمة الملخص

This research has aimed to study the evaluation methods of fixed assets, and to discuss the extent of the possible application of Fair Value Accounting, This is mainly for revaluation of fixed assets in the Syrian corporate companies ,and has identified the difficulties that limit the possibility of applying this method .To achieve these objectives, a questionnaire survey has been distributed to a number of financial managers and auditors in the Syrian corporate companies. the study main conclusion are:-After recognition as an asset, an item of property, plant and equipment shall be carried at its cost less any accumulated depreciation at the highest degree. While, After recognition as an asset, an item of property, plant and equipment whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of revaluation less any subsequent accumulated depreciation at lowest degree in Syrian corporate companies.-The requirements of IAS16, related to fixed assets can be applicable at Syrian corporate companies. -There are some difficulties that limit the possibility of applying the fixed assets revaluation method in Syrian corporate companies, i.e., the difficulty of providing regular market to fixed assets due to lack of specialist price index, and the rapid technological advances in plant and equipment, absent of professionals and occupational valuer, the deficiency of accounting teaching programs in the definition of the requirements of International Accounting Standard No. (16), in addition to a lack of standards and instructions that govern the process of re-evaluation

كلمات الباحثين

16 requirement of international accounting standard no, Revaluation of fixed assets, Syrian corporate companies, اعادة تقييم الأصول الثابتة, الشركات المساهمة السورية, متطلبات المعيار المحاسبي الدولي رقم 16

إشراف وإعداد

الإشراف

ابراهيم العليص

الإعداد

نهي غانم عبود

الاقتباسات الببليوغرافية