مجلة الدراسات المالية والمحاسبية والإدارية
Volume 5, Numéro 1, Pages 383-399
2018-06-24

The Extent To Which Economic Companies Are Committed To Presenting Financial Position Statement Under Ias’s

الكاتب : Kadri Abdelkader .

الملخص

Research included through the theoretical side the most important concepts related to the financial statements in addition to the presentation of preparation requirements for financial position statement in accordance with international accounting standards, and the practical side of the research included a stand on aspects of the preparation of the financial position statement for Almarai company being dependent on international accounting standards in the preparation of its annual financial position statement.

الكلمات المفتاحية

IAS; financial statements; financial position statement; assets; liabilities