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التقارير المالية في المنشآت الصغيرة

التقارير المالية في المنشآت الصغيرة

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

وصف الكتاب:

هدفت الدراسة إلى التعرف على إمكانية تطبيق المعيار الدولي لإعداد التقارير المالية للمنشآت الصغيرة والمتوسطة الحجم في البيئة الليبية. وتكونت عينة الدراسة من المراجعين الخارجين بمكاتب المحاسبة والمراجعة القانونية المسجلين والمستمرين لدي نقابة المحاسبين والمراجعين القانونيين الليبيين والممارسين للمهنة والبالغ (47) مراجع وذلك في مدينة طرابلس. وتمثلت أداة الدراسة في استمارة استبيان. وتحدثت الدراسة عن المحاسبة بحيث أنها تعد في مختلف المشروعات النظام المعلوماتي القادر على تزويد الإدارات وأصحاب المصالح بالمعلومات التي تسهم فاعل في اتخاذ قرارات رشيدة مبنية على أسس علمية سليمة، والمحاسبة-بوصفها علم اجتماعي-تطورت تبعاً للتطورات الاقتصادية والاجتماعية والسياسية التي شهدها العالم وصولاً إلى مرحلة الحاجة إلى معايير محاسبية تحدد أسلوب القياس والعرض بهدف إعداد مجموعة واحد من القوائم المالية ذات العرض العام. وذكرت الدراسة أن البيانات المالية الصادرة عن المنشآت الصغيرة والمتوسطة الحجم قد ازدادت أهميتها النسبية، وازدادت أهمية الإفصاح عن المعلومات اللازمة وأن تكون مبنية على أسس ومعايير محاسبية. وأشارت نتائج الدراسة إلى عدم إمكانية تطبيق المعيار الدولي لإعداد التقارير المالية للمنشآت الصغيرة والمتوسطة الحجم في البيئة الليبية.

site.similarbooks

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  • تدمك:
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  • تدمك:
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  • الناشر: دار العلم للملايين
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القائمة البريدية

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روابط سريعه
قائمة الكتب

جميع الحقوق محفوظة © 2020

MessagesTimelineExceptionsViews24RouteQueries49Models184MailsGateSessionRequest
7.4.33PHP Version199msRequest Duration6MBMemory UsageGET b-{book}Route
    • Booting (68.56ms)
    • Application (130ms)
    • 1 x Application (65.26%)
      130.19ms
      1 x Booting (34.37%)
      68.56ms
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      uri
      GET b-{book}
      middleware
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      bookmart_bookmart
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        • 20. /vendor/laravel/framework/src/Illuminate/Foundation/Http/Middleware/VerifyCsrfToken.php:77
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        • 24. /vendor/facade/ignition/src/Views/Engines/CompilerEngine.php:36
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        • 19. /app/Models/BaseModel.php:17
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        • 25. /vendor/laravel/framework/src/Illuminate/View/View.php:143
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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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        210μs/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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        • 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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        250μs/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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        • 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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        250μs/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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        250μs/app/Models/BaseModel.php:17bookmart_bookmart
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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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        250μs/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
        • 21. view::guest.home.book:18
        • 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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        260μs/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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        290μs/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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        220μs/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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        240μs/app/Models/BaseModel.php:17bookmart_bookmart
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        • 19. /app/Models/BaseModel.php:17
        • 21. view::guest.home.book:18
        • 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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        • 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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        230μs/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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        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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        250μs/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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        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
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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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        • 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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        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
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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
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        • 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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        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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        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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        Metadata
        Backtrace
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      App\Content\Models\DataBaseModel
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