The study aims to study the interpretation of the expressions of uncertainty terms used in the international financial reporting standards. The study also aims to test whether the interpretations of the terms of uncertainty terms may differ according to knowledge of IFRS standards, experience and gender, and finally, the similarity test in the interpretations of some expressions of terms Uncertainty and the preparation of a suggested list of expressions of uncertainty terms is one of the most important objectives of this research. The results of statistical analysis also indicate a high degree of difference in the interpretations of the expressions of uncertainty terms among Lebanese accountants. The assertion is "reasonable assurance" obtained at the highest probability level. The accountants have shown reasonable agreement regarding the ordering of the terms uncertainty. In addition, the results indicate similarity in meanings of a number of expressions of uncertainty terms.
Dr. Ekramy Said Mokhtar
Assistant professor - Accounting Department
Faculty of Commerce - Damanhour University
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