مجلة الدراسات المالية والمحاسبية
Volume 6, Numéro 6, Pages 185-202

تقییم واقع تطبیق القواعد المحاسبیة للتقییم والإدراج للأصول المعنویة في ظل النظام المحاسبي المالي -دراسة میدانیة لعینة من الأكادیمیین والمھنیین

الكاتب : بلخير بكاري . عدنان مقدم .

الملخص

This study dealt the subject of the application of the rules of evaluation and accounting insertion of intangible assets.In an environment focus on the knowledge-based economy which is considered the intangible assets the most important pillars.Where they were addressed in this study to the concept of intangible assets, also on the accounting rules which control those assets, according to the bases which are found in the IAS 38.in addition, according to the rules set by the financial accounting system ,where were conducted a field study on a sample of academics and professionals in the domain of accounting , through a submitting a series of questions in the area of intangible assets accounting , where has been reached the results including that there is a strong tendency to respondents in directing the rules of the evaluation and accounting insertion for intangible assetsin the financial accounting system toward international accounting systems with taking into account national privacy ,There is also a lack of commitment to finding in the practice of these rules for objective reasons, And also having difficulties in her accounting practice

الكلمات المفتاحية

Intangible assets, the financial accounting system, IAS 38.