بعد مرور ما يربو على اثنين وأربعين عاما من تأسيس لجنة معايير المحاسبة الدولية IASC والتي أسست بهدف صياغة ونشر معايير محاسبية للاستخدام في عرض القوائم المالية ولترويجها للقبول العالمي مع مجموعة أهداف أخرى احتواها دستور المنظمة، مع مرور 04 سنة على اصدار أول معيار دولي IAS 1 في سنة 6791 . هذه الفترة الطويلة والجهود الدولية المكثفة لدعم هذا المشروع العالمي يدعو إلى ضرورة وأهمية الوقوف للتأمل ود ا رسة الوضع الحالي لهذه المعايير وتقييم التجربة. هذه الد ا رسة الوصفية الاستطلاعية تهدف إلى تقييم تجربة صناعة معايير دولية للمحاسبة، والوقوف على مدى ما حققته من قبول عالمي مر و ا ربأهم محطات تطورها. وتكتسب هذه الد ا رسة أهميتها في المساهمة في تغطية بعض النقص الموجود في المكتبة العربية عن تجربة المعايير الدولية لاعداد التقارير المالية.
عماد علي ناجي السويح(10-2015)

This book aims to provide an overview of the challenges and opportunities of adopting IFRS in emerging economics - Libya. The book focuses on developing countries because there is a lack of publication in IAS/IFRS area in these countries. This book is organised in three chapters. Chapter one reviews the accounting in emerging economics. The accounting profession in Libya is provided in chapter two. Chapter three presents challenges and opportunities of adopting IAS/IFRS in developing countries. arabic 12 English 54
Mohamed Abulgasem Zakari(8-2016)

Purpose - This paper aims to examine the role and significance of accounting and auditing in developing countries - Arab countries in creating transparency and drive for the national economy. It provides contextual background information on the state of Accounting in Arab countries. This paper attempts to show how effective accounting and auditing help in promoting and supporting national competitiveness in today’s globalised and complex world. The paper seeks to critically assess the effectiveness and performance accounting and auditing in Arab countries. It will highlight the factors affecting the role and function of accounting and auditing. Methodology / Approach - The paper is based on data collected from various documents including those published by the authors (such as articles at journals and books), as well as information from business laws that organized accounting in Arab countries. Findings – we found that accounting systems and auditing procedures in most Arab countries were designed to cater for the needs of centrally planned economy and they are currently struggling to keep pace with the developed world. The accounting and auditing systems in developing and Arab countries set clear objectives mainly to provide accounting information, including: (i) financial information; (ii) tax information; and (iii) statistical information. They lack standardization and uniformity as they seem to be applied differently across sectors and industries. Originality: This is the first study (in researcher knowledge) that describes and explains the accounting and auditing in most Arab countries. The paper contributes to the literature by providing a broader picture about the obstacles and problems that effect on developing accounting in Arab countries. Keywords – Accounting, Auditing, Arab Countries, and Education arabic 9 English 55
Mohamed Abulgasem Zakari(2-2013)