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: Accounting Principles and Financial Statements

  1. #1
    Founder of Acc4Arab
    Sat, 03 Dec 2005 04 PM:25:00
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    Thumbs up Accounting Principles and Financial Statements

    Accounting Principles and Financial Statements



    ɡ .

    Basic Financial Statements

    ( ) :

    1. ( ) Balance Sheet of Statement of Financial Position
    2. ( ) Income Statement or Statement of Earnings
    3. Statement of Cash flows
    4. Statement of Stockholders Equity


    . () Financial Reporting

    ? ( ) :
    . .
    ? ( ) :
    ( ) (Accrual concept of earning ) .
    ? :
    (Operating Activities ) (Investment Activities ) (Financing Activities ) . (95) (SFAS 95) :
    1. ( )
    2.
    3.

    :





    ( ) ( ) .
    (95) (1) 1991 .
    ? :
    :
    Preferred Shares
    ( ) Common Shares (at par)
    Compulsory Reserves
    ( ) Additional paid-in Capital
    Retained Earnings


    Recognition and Measurement

    (FASB) (5) " " Recognition and Measurement in Financial Statements of Business Enterprises
    Accounting Assumption Accounting Principles (Constraints)


    : ( Accounting Assumptions )

    .
    ( ) " ̡ "
    " : .
    :

    1. .
    2. .

    :

    ? ( )The Entity Assumption or Economic Entity Assumption
    ? Going Concern Continuity
    ? Monetary Unit
    ? Accounting Period or Periodicity


    1. (Entity )

    ( )
    = ( ) = + ( ) .
    ( ) .

    2. Going Concern Continuity
    . Current Value . .

    3. Monetary Unit of Measurement

    .
    :




    . Constant Monetary Unit .

    4. ( ) Accounting period of periodicity

    . .
    . .
    ( ) ( ) .
    ( ) . . ( ) .
    (Residual Value ) ( )

    ( ) .


    : Accounting Principles

    .
    FASB :

    1. Historical Cost
    .2 Revenue Recognition
    .3 ( ) (Matching )
    .4 ( ) Full Disclosure


    :

    Historical Cost

    . . . .
    . .
    . Replacement Cost Current Cost .

    :

    Revenue Recognition

    .
    .
    ( ) . (1) ( Realized of Realizable ) (2) (Earned) . :


    ( Arms length transaction ) :

    1- Accrual Basis .

    :

    : .

    2- Cash Basis

    . . .

    3- - Matching

    . ( ) Accomplishments Efforts performance ( ) .
    ( ) . .
    ɡ
    :

    ?
    ?
    ? " " Amortization Intangible Assets .
    ?

    4- Full Disclosure

    ( ).
    " " Adequate Disclosure . ( ) .
    .
    ****************************
    *****************
    *******
    ***
    : / / /
    _________________

  2. #2

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  3. #3
    Founder of Acc4Arab
    Sat, 03 Dec 2005 04 PM:25:00
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  5. #5
    Founder of Acc4Arab
    Sat, 03 Dec 2005 04 PM:25:00
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    Wed, 27 Dec 2006 06 PM:56:22
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  7. #7
      abdelhamied
    Tue, 26 Dec 2006 06 PM:45:00
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  8. #8

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  9. #9

    Sat, 17 Feb 2007 11 PM:57:33
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  10. #10
    Founder of Acc4Arab
    Sat, 03 Dec 2005 04 PM:25:00
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