محاسبة المجمعات وفق النظام المحاسبي المالي وما جاء في المعايير المحاسبية الدولية- دراسة حالة مجمع صيدال

Abstract

This study focuses on the subject of a wide range of topics in the field of financial accounting, namely, the process of compiling accounts. The aim of this study is to give a clearer picture of the complex as if it consisted of a single company. This is highlighted by several amendments to the financial statements The individual companies of the complex, in order to show the transactions that took place with the clients economies outside the complex and thus show the real financial position of the complex, Under the new international standards for consolidation, the financial accounting system is in line with the international accounting standard in the adopted methods of aggregation. In the exercise of absolute control, consolidation is carried out according to the method of aggregation by the total integration. If the parent company exercises significant influence on the joint stock company, Adjust the bonds with parity