عنوان الإطروحه
"محاسبة الأصول الطويلة الأجل الملموسة وغير الملموسة وفقاً لمعايير المحاسبة الدولية وللتصميم المحاسبي العام اللبناني نقاط التوافق والإختلاف"
تاريخ مناقشة الاطروحه
2014-06-26
اسم الطالب
باسم احمد فاروق الزعبي
المشرف
سيف عبيد الشبيل
المشرف المشارك
اعضاء لجنة المناقشة
عودة احمد بني احمد
عبير فايز الخوري
الكلية
كلية الاقتصاد والعلوم الادارية
القسم
المحاسبة
الملخص بالعربية
الملخص بالانجليزي
 The purpose of this study is to clarify the convergence and divergence points between the general Lebanese accounting code, which is obligatory in Lebanon, and the international accounting standards, which is also obligatory on enterprise subject to the code. The study specifically discusses texts from both references which are related to accounting on long-term tangible and intangible assets. It also aims to test the acceptance of international accounting standards relating to non-current assets in the professional accounting practice in Lebanon. The descriptive and analytic methods have been used in this comparison, in addition to the questionnaire as a tool to check the opinion of the sample study, which is composed of practicing Certified Public Accountants in Beirut. The study has reached some conclusions mainly: 1.There is a large divergence between the general Lebanese accounting code and the international accounting standards in most of the comparison issues on long-term tangible and intangible assets, in which bringing both references together is not likeable. 2.here is a variety in the opinions of Certified Public Accountants about preferring international accounting standards or accounting code whenever the standard differs and the issue in each standard differs. These were the resultant recommendations: 1.Pass a law or decree provides the inevitability for the adoption of of the full version of the international standards for financial reporting in large companies whose shares are traded in the financial market. 2.Adopt an alternative text for the Lebanese National Accounting Code in small and medium enterprises compatible with IFRS for SMEs
رقم ISN
4091
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