Abstract
Praise be to Allah, The Lord of the worlds, and peace be upon
Muhammad the master of former and latter people, and peace be upon His
relatives, companions and those who followed Him to Judgment day.
After recognizing the prescription which is called (Al- Fadhaly's Thesis in
parsing of "There is no god but God") as it is related with the word of the
investigation of this issue attracted me, as being related with the idea of the
only one God that is mentioned in the prophetic speech, which is said by
Anas- God satisfies him- Who said, Said the Messenger Muhammad peace
be upon him " Goes out of the Hell who said: there is no god but God, and in
his heart a hair weight of charity, and goes out of the Hell who said: there is
no god but God, and in his heart a particle of charity, and goes out of the Hell
who said: there is no god but God, and in his heart as an atom's weight of
charity. As that word, i.e.: there is no god but God, is the first part of the five
principals of Islam, Thus, I wished to shed light on that prescription; in order
that everyone who is specialized in Arabic language science could make use
of it. And, as it contains the parsing of "There is no god but God" plus the
views that are said in that, I have obtained that prescription from the Azhar-
Library on line. And my work was as the following:
After this introduction, I have divided my research into two:
The first division:
The study division: which involves two divisions:
The first: the writer's life.
The second: Description of the prescription and the two curricula in
investigation.
The second division is the investigation of the book
The list of the resources and sources.
And after that humble effort in frond of God's majesty-there is no god
but God- I ask God to make my work this in my scale of charities in time when
there is no benefit neither from fortune nor from sons except that who faced
God with god heart. Praise to God former and latter.
لقد توسعت وتطورت انشطة منشآت الاعمال بشكل كبير، وقد تمكنت المحاسبة من التعامل مع هذا التطور من خلال ايجاد المعالجات المحاسبية التي تتوافق مع خصوصية هذه المنشآت وطبيعة انشطتها، وقد ادى مجلس معايير المحاسبة الدولية دوراً مهماً في تحقيق توافق المعالجات المحاسبية في غالبية دول العالم مع المنطق الذي يحمله الفكر المحاسبي.
في الربع الاخير من القرن الماضي ظهرت منشآت ذات خصوصية معينة يس
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