النية بين المعايير الدولية العداد التقارير المالية IFRSs والشريعة الاسلامية " دراسة استكشافية على الشركات المساهمة العامة الاردنية "

أبوعمرو, إيمان حسين (2017) النية بين المعايير الدولية العداد التقارير المالية IFRSs والشريعة الاسلامية " دراسة استكشافية على الشركات المساهمة العامة الاردنية ". Masters thesis, جامعة الشرق الاوسط.

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Abstract

Identify the conceptual framework of intention and its rules in Islamic religion, Development of a conceptual framework of intention in the International Financial Reporting Standards IFRSs and adopting it into the disclosures of the financial statements, Identify the places where the intention exists in the International Financial Reporting Standards IFRSs, Identify the accepted accounting practices that have the intention plays an important role in it. The researcher used in this study a qualitative approach depending on studying actual financial statements of the Jordanian public shareholding companies included in the study sample during the period 2006 - 2015, in addition to the structured interviews to acquire the intended information. The study found the existence of a conceptual framework for the intention in the Islamic religion which helped in development a conceptual framework of the intention in the International Financial Reporting ص Standards IFRSs and incorporated into the qualitative characteristics in the conceptual framework for the preparation of financial statements and to limit the places where the acceptable accounting practices and unacceptable accounting practices found in international financial reporting standards IFRSs. The researcher recommended the work on the developing of a conceptual framework of the intention and including it into the faithful representation of realistic characteristics contained in the qualitative properties, and to improve the documentation process to principally a knowledge in the items included in the financial statements, and work more to increase the interest of audit firms in enhancing the professional skepticism of their employees , in addition to the need of establishing wide time series financial data base in companies to facilitate the control of their intentions and their conformity with the accounting practices carried out by these companies. Key words: intention ,International Financial Reporting Standards (IFRSs), Islamic Religion

Item Type:	Thesis (Masters)
Subjects:	H Social Sciences > H Social Sciences (General)
Depositing User:	أ. طارق زياد عبد حنونة
Date Deposited:	02 Mar 2021 07:43
Last Modified:	02 Mar 2021 07:43
URI:	http://scholar.alaqsa.edu.ps/id/eprint/4391

Available Versions of this Item

• النية بين المعايير الدولية العداد التقارير المالية IFRSs والشريعة الاسلامية " دراسة استكشافية على الشركات المساهمة العامة الاردنية ". (deposited 25 Feb 2021 07:43)
  • النية بين المعايير الدولية العداد التقارير المالية IFRSs والشريعة الاسلامية " دراسة استكشافية على الشركات المساهمة العامة الاردنية ". (deposited 02 Mar 2021 07:43) [Currently Displayed]

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