أثر الاختلاف في المعالجات المحاسبية بالتقارير المالية الدولية عن الثروات المعدنية على دلالة مؤشرات تقييم الاداء في صناعة البترول " دراسة تطبيقية "

نوع المستند : المقالة الأصلية

المؤلفون

جامعة المنصورة

المستخلص

Abstract: The primary objective of this study was to identify the differences in international accounting treatments for financial reporting of mineral resources on the connotation performance assessment indicators in the oil industry, whether it be in the way of successful efforts or the total cost method. The study found that there are significant differences between the variation in accounting treatments of international financial reporting on mineral resources on the ratio of the change in net income and total current and non-current and total current and non-current liabilities under way successful efforts and the way the total cost within the results of the vertical analysis of income and status of assets differences financial. The study recommends the need to unify the accounting methods and follow the calculation One way to address problems related to the oil industry for the possibility of corporate performance measurement and evaluation costs, and is the way of successful efforts are the best way to address problems related to the oil industry and reflect the costs of the actual business results and applied by the big oil companies, and help to provide data accounting and information necessary to conduct comparative studies between the results of operations of the oil companies.

الموضوعات الرئيسية

المراجع

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