إيجابيات ومعوقات تطبيق معيار المحاسبة الدولي رقم (11) في شركات المقاولات (دراسـة حالـة قطـاع غـزة)

Abstract

This study aims to identify situation of international accounting standard no.11 implementation by constructing companies working in Gaza strip in their financial statements through distributing 60 questionnaires to construction companies which have first & second grades from Palestine Contractors Union, then making analysis by statistical tests in SPSS program. The study found that most of constructing companies do not implement international accounting standard no.11; major restrictions are missing in legislations, laws and regulations referred as generally accept. Also, improve the efficiency and professionally of accountants, financial employees and management in construction companies. In addition to the shortage of professional experience of the administrative and financial employees in such companies in regard to the application of the internationally accepted accounting criteria. The study advice to making accounting courses for financial department employee, especially in construction companies. And increase financial organizations authority to obligate making financial statements as suited international accounting standards. ) 11 ( ) ( : ) 11 ( ) ( . : ) 11 ( 60 ) 11 ( :