تحليل العلاقة بين قيم الموجودات ومؤشرات الاداء المشتقة منها في ظل المعايير الدولية للابلاغ المالي

Authors

  • أ.م.د. عماد صبيح الصفار
  • زينب صبحي عباس الخزرجي

Abstract

    The importance of resarch stems from talking  developments that have taken  place in the international accounting standards and how to direct them towards  sieving the economic unit goal, and also aims to show quantitative (numerical) image of the changes that might happen in certain assets values could for  be determine the value of its, according to international standards, assuming that  evaluate the assets according to international standards to create affective changes at the indicatores values which based on the assets.

    The application of international accounting standards has  many affects and features, and achieved a lot of benefits, all together leads to get the qualitives characteristics of accounting information and the financial quality report.

Published

2022-06-13