Deanship of Graduate Studies | Researches | EXTENT OF ENDOWMENT INSTALLATIONS COMMITMENT IN SAUDI ARABIA OF THE REQUIREMENTS OF SAUDI ACCOUNTING STANDARDS FOR NON-PROFITABLE ORGANIZATIONS: AN EMPIRICAL STUDY

Main Page
Deanship
- The Dean
  - Dean's Word
  - Curriculum Vitae
  - Contact the Dean
- Vision and Mission
- Organizational Structure
- Vice- Deanship
- Vice- Dean
- KAU Graduate Studies
Research Services & Courses
- Research Services Unit
- Important Research for Society
- Deanship's Services
  - FAQs
  - Research
  - Staff Directory
  - Files
  - Favorite Websites
  - Deanship Access Map
Graduate Studies Awards
Deanship's Staff
- Staff Directory
Files
Researches
Contact us

- عربي
- English

Deanship of Graduate Studies

Document Details

Document Type	:	Thesis
Document Title	:	EXTENT OF ENDOWMENT INSTALLATIONS COMMITMENT IN SAUDI ARABIA OF THE REQUIREMENTS OF SAUDI ACCOUNTING STANDARDS FOR NON-PROFITABLE ORGANIZATIONS: AN EMPIRICAL STUDY مدى التزام المنشآت الوقفية في المملكة العربية السعودية بمتطلبات معيار العرض والإفصاح للقوائم المالية للمنشآت غير الهادفة للربح: دراسة تطبيقية
Subject	:	Faculty of Economics and Administration
Document Language	:	Arabic
Abstract	:	This study aims to identify the extent to which endowment institutions in Saudi Arabia comply with the requirements of the presentation and disclosure standard for financial statements of non-profitable institution which endorsed by the Saudi Organization for Certified Public Accountants. The researcher studied the financial statements and lists of endowments that were obtained for the years following the issuance of the standard (1434H, 1435H, 1436H) respectively. The study has concluded a number of results, the most important of which is that some endowments didnt comply with the requirements of the presentation and disclosure standard of financial statements of non-profitable institutions, and that there are some endowments would not prepare the financial statements that reflect their actual activities. Endowments holders and governors are very conservative to report any information related to their endowments. Finally, the study suggests a number of recommendations, the importance of obligating endowments with the presentation and disclosure standard of the financial statements of non-profit institutions to help the endowments to achieve the objectives that were specifically issued for such purpose, and the need for researchers to study the financial and accounting aspects of the endowments to enrich them scientifically.
Supervisor	:	Prof: Abdullah Ali A. Asiri
Thesis Type	:	Master Thesis
Publishing Year	:	1440 AH 2019 AD
Added Date	:	Thursday, September 12, 2019

Researchers

Researcher Name (Arabic)	Researcher Name (English)	Researcher Type	Dr Grade	Email
حنان علي عسيري	Assiri, Hanan Ali	Researcher	Master

Files

File Name	Type	Description
44996.pdf	pdf

Back To Researches Page