دراسة تحليلية للمشکلات المحاسبية في المنظمات التي لا تهدف إلى الربح (بحث مرجعي)

نوع المستند : المقالة الأصلية

المؤلف

جامعة الأزهر - طريق النصر - أمام قاعة المؤتمرات - مدينة نصر - القاهرة الرقم البريدي / 11751 /أستاذ الأعمال کلية الأعمال – جامعة الملک خالد

المستخلص

The study deals with the Standards of recognition, measurement and accounting disclosure related to the most important accounting problems of not- for profit organizations in accordance with the accounting standards issued in this regard 
  Standards related to: Accounting for contributions, financial statements in not- for profit organizations, Investments of not- for profit organizations, accounting standards for transferring assets to others, accounting for mergers and acquisitions in not- for profit organizations were studied and analyzed.
   The study recommended the necessity of issuing accounting standards for not- for profit organizations suited to the Egyptian environment, as well as studying the possibility of applying the Generally Accepted Accounting Principles in general to not- for profit organizations in Egypt.