Please use this identifier to cite or link to this item: http://archives.univ-biskra.dz/handle/123456789/1124
Title: المعيار المحاسبي الدولي1: عرض القوائم المالية
Authors: د. عقاري مصطفى
Issue Date: 2012
Abstract: Most of the early accounting was designed to provide information to owner and manager. In the 20th century there was a separation between ownership and management in most countries. With this separation came an increased tendency to regulate accounting disclosures. Another tendency is the globalization. The main institution in the process, the International Accounting Standards Board (IASB established in 1973) publishes and formulates accounting standards. In this paper we will focus mainly on the international accounting standard1: Presentation of financial statements
URI: http://archives.univ-biskra.dz/handle/123456789/1124
Appears in Collections:REM 01

Files in This Item:
File Description SizeFormat 
2.pdf301,39 kBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.