The agency contract is one of the personal account of decades, as the character is both the agent and the principal place of consideration, and characterized Agency important practical and legal as a means and a tool makes it easier for people things of their lives by enabling them to hold the actions they can not sometimes hold them on their own for their absence from the place of the contract or to inexperience or to the large number of their concerns. However, the development of economic, legal and social life dictated finding agency where the principal can be dismissed and his agent to suspend agent right or the other this agency only with the consent of his right to the agency this agency is known acting non-isolated, though the basis of the departure of the impact of the agency to the proxy or the other is not to inflict damage or the other agent, so that the Agency organized for their own benefit . Agency if not accompanied by other interests or agent be capable of isolating, like other agencies, as it is a contract is needed.
يهدف هذا البحث الى بيان مفهوم محاسبة التحوط والمعاملات بالعملة الاجنبية والمشاكل الناجمة عن التعامل بها وتسليط الضوء على القواعد المحاسبية المحلية والدولية المتعلقة بمحاسبة التحوط للحد من مخاطر التقلبات في اسعار صرف العملة التي تتعرض لها الوحدات من خلال جعل الابلاغ المالي للوحدات المحلية بالتوافق مع المعايير الدولية للإبلاغ المالي ولإنجاز هذا الهدف تم اختيار عينة من الوحدات الاقتصادية الع
... Show More
The research aims to identify the reasons that lead to asymmetry of information between economic unity administration and the parties that use accounting information such as shareholders, So, the ability to reach to the solutions that would reduce this problem, these factors have been divided into two types: the first one is the internal factors which represent the administration's desire in order to expand the self-interest of getting the profits and increase the value and competitive entity and investors to obtaining greater returns for their shares, so the second type is the external factors, which represent the failer that occurs in the laws and regula
... Show More
(3)
Is the subject of the financial structure of the most important topics for which she received the interests of scientific research in the field of financial management , as it emerged several theories about choosing a financial structure appropriate for the facility and behavior change funding them , and in spite of that there is no agreement on a specific theory answer various questions in this regard , and a special issue of the financial structure optimization.
The objective of the research was to identify the most important theories of the structure of modern financial theory has been to focus on the capture of financial firms in two different stages of their life cycle , so-called growth and ma
... Show More
(3)