2017مجلة العلوم الانسانية لجامعة أم البواقيRequires access

إطار مفاهيمي مشترك للمحاسبة الدولية ونظرية المحاسبة المالية لبناء المعايير المحاسبية لتحسين جودة التقارير المالية A common conceptual framework for international accounting and financial accounting theory to build accounting standards to improve the quality of financial reports

عبد الرحمن, محمد سليمان رشوان

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Key concepts: Accounting, Financial accounting, Accounting standard, Accounting information system, Accounting management, Business, Fund accounting, Positive accounting

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إطار مفاهيمي مشترك للمحاسبة الدولية ونظرية المحاسبة المالية لبناء المعايير المحاسبية لتحسين جودة التقارير المالية A common conceptual framework for international accounting and financial accounting theory to build accounting standards to improve the quality of financial reports — Research Paper | ScholarLens