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Q ; "J IAS 38 932 @2 : J IAS 39 933 & > IAS 40 934 8 IAS 41 935 ( ) ,& 936 (1) . , " < " ) >2 "" % % 4 (6) (5) B/ (4) B/ SA Egypt (3) (2) B/ B/ B/ MFT CAO IASB 2( 2 ) J (1) # # 2 <" <" <" <" 2 0.5 1 <" <" 2 2 3 3 2 <" <" <" 1 1.5 3 1.5 <" <" <" 1 <" 3 <" <" <" <" 1 3 3 3 <" <" <" 3 3 3 3 3 3 J -& # " ( ) C 2 A & ( " 937 ) ( ) < 4 % 8 B/ 1& PDF A ; : &: CD % 8 ; "2 & : OISR ' ( 938 939 940 941 942 943 944 945 : , (SPSS 6 ) %d 1 2 :F ; ( " &M (e ,4,3) D ) >2 / (1) / ; ( B ( 18 Descriptive Statistics <" A 2 4 ,% % " 2 &* 2 ) <" 8 " B/ : <" 3 "2# % 3 "2# 1 2 3 "2# 1 2 (1) , IASB B/ ) (1) / ,( B/ (2) . , " A 2 e e <" 3 "2# F 2 , < 45 8 (1 / ; () 0.13 0.1045 0.86 0.7008 2.73 0.5556 0.16 1.067 1.067 – 26 - ) % 2 IASB B/ ) " 2 ( / 2 :F $ ' ; ( ( % : B( 3 ) IASB B/ .IASB B/ % 8 ( 4 " B( 2 ) ) >2 % 2 ) ;& % 2 c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c 8 " % " 8 ) ANOVA ) :( – 27 - 2 ; 2 3 (: (3) ,* 8 µ IASB = µ EGYPT = µSA ;/J % 8 ' ( 2 .A 2 J ;& : $ : ; M :0$ $ < :1$ %5 = (4) . , " ANOVA ) 22- 3.065 10× 4.03 73.22 ; 2 58.363 2 116.726 0.797 132 ! !!!!!!!!!!!!!!!!!!! " 105.211 #!!!!!!!!!!!!!!!!$ " 221.937 134 / !0 1!0 2 ! 3.065 ( ) < 73.22 ,( ) () ' ! ) ! -@ 5 – 678 9: ; 3" < = : 0 > 3< () 53 4 !,- E ! F ! G !H ! 3 t ! $ A B! ( 8 4 : 7 $C D< E ! F ! G ! H ! 3 t ! $ ! : 5! ! 0 . (L ! 5! " I J #!!K) ! 678 :I J# ,(5) . , " c ;& 2 B/ J ) @ < " B/ *7.203 *14.596 *3.563 <" (0.000) IASB B/ ) <" (0.000) (0.001) / t IASB " <" 1.96 < t C 2 %5 = – 28 - 8 @ * B / IASB B / " B/ .IASB B/ 7' % I B/ " % : (2 M :; - . ; (% , & : 2 : * ( I 83 ' , B/ M ) ) >2 " % ; 4 I' %: B " c 2 - 3 . IASB &: " ) ;& % `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– 29 - / * 9 9 9 * B / % % 2( ( 3) B/ 2( ) J %( ( IASB 3 3 3 3 <" 3 3 3 3 3 3 3 3 3 3 <" 2 <" 2 2 2 <" <" 2 <" <" 2 <" 2 <" <" <" <" <" ( 6) . , " ( )8 , " ) ) >2 ) ( % ` < ( 3 A ') ( 1) 2 . J ,, < , 8 ) 8 !"# (J % ` (8 > + B ( , () <7 4 ) 8 ) 2 & -% 8 – 30 - )) &2 P - $ 8 IAS 92 IAS 2 93 ) . / IAS 7 94 % " IAS 8 95 2 , & R- IAS 12 98 IAS 14 99 IAS 15 910 IAS 16 911 ( # IAS 17 912 B )8 '% 8 IAS 11 97 1. & % A " /+ # CFW 91 3-# 8 >' &< 2+ C 2J IAS 10 96 ; J % " 'P H * ) IASB "" 4 &- %8 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 3 :% 2 " ( B/ 2 2 2 <" <" J 1 2 " .GCC %( ) ( 2) GCC <" ) 2 # IAS 18 913 IAS 19 914 IAS 20 915 &2 ` >' IAS 21 916 c IAS 22 917 $ /4 A & IAS 23 918 A )8 J )8 ! " # IAS 24 919 ( > 4 )8 " /4 % . 2 2 IAS 26 920 IAS 27 921 & - IAS 28 922 IAS 29 923 <" 2 <" > 3 <" ? & - 8 - <" <" 2 <" 2 <" 2 M % V"2 )8 $ ( . . % ! " # IAS 30 924 IAS 31 925 !"# : < ) ; "J , . , J IAS 32 926 2 2 Q ; "J IAS 33 927 IAS 34 928 IAS 35 929 IAS 36 930 / $< 4 , "" IAS 37 931 Q ; "J IAS 38 932 @2 : & 8 > J IAS 39 933 IAS 40 934 IAS 41 935 C 2 A & 6 : )% d 1 2 ; ( " : <" e (e 3 "2# A 2 4 ,% 2 ) <" 3 "2# 1 2 (1) % , (GCC B/ , IASB B/ ) (6) / (7) . , " <" 3 "2# 8% 2 , < 36 2.917 0.778 0.250 0.978 B/ " D ) >2 / (6) / ; ( B ( 18 :F & <" 3 "2# 1 2 , (SPSS A 2 4: , IASB ) ( . 936 % 2 0 < (7) / @ C 2 A & V M 2 ) ( Q %( ) IASB B/ GCC B/ ; ( ) 7 )J 3 % : ;" ) ( , IASB B/ ) (6) / ; ( " 8 ) ANOVA ) ) ( µ GCC = µ IASB 2 – 31 - J ;& : :; ' ; 2 3 (: (2) :GCC) $ :0$ $ < :1 $ (8) . , " ANOVA ) 3.978 18- 10× 6.26 134.14 / !0 1!0 2 3.978 ( ! Q! ! () P) , 2 % : ) ;. %/ (2 M 82.347 1 82.347 0.614 70 42.972 71 125.319 ! !!!!!!!!!!!!!!!!!!! " #!!!!!!!!!!!!!!!!$ " ( ) : < 134.14 ,- ( ) () ' : ; 3" < = : 0 > 3< () 53 4 . 5: @ C R S %( % > $ < $ ; 4 I' %: .6 ; 2 ; - ) M ) ) >2 ( ;/ ) ": . IASB )8 , ) ( c " 2 ( 2 B/ :% 2 = ; &< # " " 8 # %/ ([9] / ; () % IASB B / .@ " 8) 2( & % ) 'V" ;. ) >2 8D ) >2 / , FASB B/ GCC , SA , Egypt , IASB B/ ; ( < ) >2 :F C > $ < FASB B/ B .%( ) / ,B/ % ( ;& % 2 % 8 (9) / ; ( % – 32 - )& % 2 % 2 , " M ^ < % 2 &< &< # ,Egypt, Egypt, / (9) . , " B/ % FASB B/ 6 ) % ( , B/ GCC 2 B/ SA 2 2 2 <" 3 3 <" <" <" 3 3 2 <" <" 3 3 2 2 <" 3 3 <" 2 <" <" 3 6 :F 2 B/ B/ B/ Egypt IASB FASB 3 <" 3 )% d 1 2 D ) >2 &< # , " , IASB .(21)e &< / (9) / ; ( 2 – 33 - " 8 . A '91 (1976 8 ") , ( 8 V. " 92 con. 2 con.2 (1980 8 ") R . A ' 93 con. Q con.4 P (1980 8 ") 8 ") con. con.5 @ 2 94 (1984 con. . " 8 95 con.6 (1985 8 ") 96 ") con. 2 con.7 (22) (2000 8 : J ;& B ( 18 ; 2 1 2 µ GCC = µ SA = µ EG = µ IASB = µFASB : ( # con. con.1 & (9) / ; ( " 8 ) ANOVA ) . " 8) :; " , (SPSS $ :0$ $ < :1$ %5 = (10) . , " ANOVA ) 22- 2.759 10× 2.27 1!!0 2 ! 2.759 ! 9!: 5!0 ! - P ! H ( % ;> % , IASB &< * 8 # ) * 8.2 4 32.80 0.727 25 18.16 29 50.96 ( ) ! : < 11.27 ! ,- ! !TU !; 3" ! ! 3 G !0 . " % 2 # ) 11.28 ; 2 &< J B/ & :F .% # %: )- " 8) % ( % 6 – 34 - ; ( ) () '!! 53 4 / 0 .9: 5: FASB % , -# ( "8 ' ( J 4 FASB B/ ) . &< ; " 4 91 % 2 Q GCC, SA ) ;& % ! !!!!!!!!!!!!!!!!!!! " #!!!!!!!!!!!!!!!!$ " # ( 92 ' " 8 93 & &< ! % <? C 2 ,% 6. (: - 4 ) >2 %8 . 2 ( ( : (23) 2 B .+ % 81 % V" 4 ) 7 % V" 4 72+ ) . 1 ( )8 7J I . ; 4 8 ( X Q "% ; ; & )' 1( ' :3 '1 2 91 I 8D A & , 0 /+8 0 - " .* 93 ": ! 0 - % : Exposure Draft 92 %8 – ( V J %8 , 1 ,. %8 ( –% 0 - 0 , 3 ' I @ ( ' & . ": 0 - ( ;& %/ )' * " " % - % ( ;& )' P 4 : ( 3 .+ 4 '@ $ , % I X Q " 8 I ' % : , -# " C 2 P ) B ' & @ B . , @ AB& , C , V " 4 /+ . + ! 2 84 % (9) / ; ( % 0 C2 ( - 94 ) J ( 0 - ; 2 . 2 / – 35 - 95 96 , ( (0 () 2 < . 3 <" , 72+ ( % : 2 8: % ) ) 2 - ' ;& ; 2 / % @ ; ) ;" B % QJ I 8 I 8 < ; & 2< " B / . ; %8 ' . ) ; " -/ ( , 0 - " )8 4 % 8 B/ ( % 8 0+ 4 ) )' % 8 ,PDF @ % `( @ , (M – 36 - " Q ' & - 1 2 ( ' 99 P 3 : 8 98 .I . 72+ . ( ;& *+> ) I ( 8 / ) I : ;" 97 @> 1 ( 2 ) -/ ;+ I 8 @ < 4 3 H % < H 72+ 72+ A ; : 72+ , . ( 2 < , %8 " % , 0 - 0 - 8: 8 (4 . % 8 ; ( ' %8 % I 3 ( B % 910 .$ ( ' 911 , (J % 8 912 " 4 3-: , < 913 P C2 2 # ;& % @ : 2 914 D (1)) http://www. oecd.org (2)) http://www. gccaao.org (3)) http://www. socpa.org 3 . %8 2 2 2 % 7 6 , 55 , , ? ",@ : & # ,$ % E " ) A -/ (4) 2 ,"F & .2359167 V V , (1987 !"# $ & /" , @ !"# $ , 61 , , % # ,$ 2 / & - E " ) A - (5) % ," .2019113 V V , (1989 '1 – , 66 , , 2 # ,$ E " ) ",; %8 ) ; ," / (6) ": 2129177 V V , (1990 ; 4 E " ", / ," & .162993 V V ,(1991 % % 2 ' 2 , -8 B ( ,@ / 2 / ,@ A - % 2 3 &' ,72 ", !+ ": A 2 / , 2 2 / ,@ ; 7% (, ( , 2 % &, .60915 V V ,1997 1F " G 2 ," 92/227 V V ,1998 ", ( ,@ " / % % (# # ,$ A - & (7) ) 2 / ( "' , "e " . (, ( ; & '/ 3+ & ,1 2 H .2/274 – 37 - (8) , ; J 3 ( ,; J ": ( 2 2 / (9) % " , ( ) >2 . " F , / 7 : 2 , 1997 & ; 503 F. " - < . & D& / > + , " F 2 &2 ; &- . " / . C2 3-: 4 &- %8 ., c J B + & % ( 2 )- , 7 ; & . / ,1996 ) (10) 3-: . " 2 2 B/ ) .- . 2002 , , 2 / -B 2004 2<" * .7 8: J D& (11) " 2 (12) 23 – (B ) 215 8 ) - 1996 .167 – 2 V V , 2 2644 % 2 (13)) http://www. sec.org (14)) http://www. socpa.org 8 / (15) .1990 , - ; + , & ," J", (16)) http://www. FASB.org/st. (17) http://www.gccaao/goals.html. (18)) International Accounting Standards Committee, "International Accounting Standards", London , 2002 $ ; @ . ', ( , B/ ' )d % 2 4 (19) .V % 4 % 8 IASB B/ %8 , 0 % 2 2 1 * (20) .2004/6/1 (21)) a a-- Financial Accounting Standards Boards, "Statement Statement of Financial Accounting Concepts 11-6", (New York: McGrowMcGrow-Hill Book Company, 1986). b_________, "Accounting Standards", Original Pronouncements, July 19731973-June 1, 1986, (New York: McGrowMcGrow-Hill Book Company, 1987). FASB ": ( * 0 8: ' (22) .(2004 8 % ) . 4 % 8 C2 ) >2 JPS Accountants Directory: http://www.jps-dir.com – 38 - ( 3 % (23)
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