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المحاسبة المالية المتقدمة

المحاسبة المالية المتقدمة

  • سنة النشر: 01 Jan 1970.
  • عدد مرات التحميل: 502882 مرّة / مرات.
  • تم نشره في: الإثنين , 14 ديسمبر 2015م.

وصف الكتاب:

يعتبر موضوع المحاسبة المالية المتقدمة من المواضيع الاساسية والهامة في تخصص المحماسبة، وذلك نظرا لأنه يعالج قضايا محاسبية معاصرة تواجه العديد من الشركات وخاصة الكبيرة منها، حيث يغطي الموضوع الأمور المحاسبية وبعض النواحي القانونية المتعلقة بالاندماج والاتحاد والقابضة والتابعة. ملاحظة كما يتناول العملات الأجنبية والذي يعتبر أيا من الأمور المجوهرية في مجال الأعمال والتجارة الدولية . وقام جاء هذا الكتاب و الذي احتوى على العمل احدى عشر فصلا ثمرة لخبرة الكاتب في مجال تدريس المادة على مستوي الماجستير والبكالوريوس. ، وقد أفرد الفصل الاول لتغطية توحيد الاعمال بطريقة الشراء والفصل الثاني لتغطية توحيد الأعمال بطريقة المصالح المشتركة. وجاء الفصل الثالث ليغطي إعداد القوائم المالية الموحدة بتاريخ التملك . وغطى الفصل الرابع إعداد القوائم المالية الصومعدة تلال الفترات التالية للتملك بطريقة الملكية. أما الفصل الخامس فقد غطى إعداد القوائم المالية الموحدة خلال الفترات التالية للتملك بطريقة الملكية غير المكتملة والتكلفة. ويتم معالجهة العمليات المتبادلة بين الشركة التابعة والشركة القابضة من خلال الفصول السادس والسابع والثامن والتاسع ، حيث غطى الفصل السادس عمليات البضاعة و الفصل السابع عمليات الأراضي والفصل الثامن عمليات الاصول الثابتة القايلة للاهتلاك ، الفصل التاسع عمليات السندات عرض الفصل العاشر العمليات الاجنبية , الفصل الحادي عشر والاخير من هذا الكتاب عرض ترجمة القوائم المالية المعدة بعملات اجنبية .

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القائمة البريدية

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قائمة الكتب

جميع الحقوق محفوظة © 2020

MessagesTimelineExceptionsViews24RouteQueries49Models184MailsGateSessionRequest
7.4.33PHP Version287msRequest Duration6MBMemory UsageGET b-{book}Route
    • Booting (86.11ms)
    • Application (200ms)
    • 1 x Application (69.74%)
      200.34ms
      1 x Booting (29.98%)
      86.11ms
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      uri
      GET b-{book}
      middleware
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      bookmart_bookmart
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        • 19. /app/Models/BaseModel.php:17
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        • 19. /app/Models/BaseModel.php:17
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        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        410μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        320μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        310μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        310μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Backtrace
        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        300μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        330μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        320μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        300μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        Backtrace
        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
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        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
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        Backtrace
        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
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        Backtrace
        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
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        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
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        Backtrace
        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
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        Backtrace
        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        360μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
        Bindings
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
        Bindings
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        Backtrace
        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
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        Backtrace
        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        340μs/app/Models/BaseModel.php:17bookmart_bookmart
        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 23. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
        Bindings
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        Backtrace
        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
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        Backtrace
        • 19. /app/Models/BaseModel.php:17
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        • 23. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
      • select `categories`.*, `book_category`.`book_id` as `pivot_book_id`, `book_category`.`category_id` as `pivot_category_id` from `categories` inner join `book_category` on `categories`.`id` = `book_category`.`category_id` where `book_category`.`book_id` = 2982
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        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
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        Backtrace
        • 18. /app/Models/BaseModel.php:17
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        • 22. /vendor/laravel/framework/src/Illuminate/View/Engines/CompilerEngine.php:59
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        • 24. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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        Metadata
        Backtrace
        • 14. /app/Http/View/Composers/LayoutComposer.php:18
        • 16. /vendor/laravel/framework/src/Illuminate/Container/Container.php:843
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        Metadata
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        Backtrace
        • 16. /vendor/laravel/framework/src/Illuminate/Support/Traits/ForwardsCalls.php:23
        • 19. /app/Content/Models/PagesRepository.php:48
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      App\Content\Models\DataBaseModel
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          _token
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