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http://hdl.handle.net/20.500.12358/25737
TitleThe advantages and constraints of IAS (11) implementation in construction companies in Gaza Strip
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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.

Authors
Al-Afifi, Ahmed A.
Zourb, Hamdi
TypeJournal Article
Date2014
Published inIUG Journal of Economics and Business Studies
SeriesVolume: 5, Number: 2046
PublisherThe Islamic University
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  • Staff Publications- Faculty of Economics and Administrative Sciences [292]
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The institutional repository of the Islamic University of Gaza was established as part of the ROMOR project that has been co-funded with support from the European Commission under the ERASMUS + European programme. This publication reflects the views only of the author, and the Commission cannot be held responsible for any use which may be made of the information contained therein.

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The institutional repository of the Islamic University of Gaza was established as part of the ROMOR project that has been co-funded with support from the European Commission under the ERASMUS + European programme. This publication reflects the views only of the author, and the Commission cannot be held responsible for any use which may be made of the information contained therein.

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