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Extent of Commitment of Accountants in Lebanon to Implementing the International Accounting Standard 16: Property, Plant and Equipment (An Empirical Study)

Research in Economics and Management

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Title Extent of Commitment of Accountants in Lebanon to Implementing the International Accounting Standard 16: Property, Plant and Equipment (An Empirical Study)
 
Creator Ayoub, Maysam
El-Mousawi, Dr. Hasan
 
Description Tangible fixed assets are fundamental to the organization; thus, the International Accounting Standards Board (IASB) issued International Accounting Standard 16, (IAS 16—Property, Land and Equipment), which includes regulations that organize the recognition, measurement and disclosure of those assets. Later versions of the standard improved and updated the standard. The research aims at studying the extent of commitment of Lebanese accountants to implementing IAS 16. The researchers used a descriptive, analytical approach to tackle their topic. A well-structured five-point Likert style questionnaire was used to collect data. The samples were all members of the Lebanese Association of Certified Public Accountants (LACPA). The results of the study showed a difference of statistical significance within the opinions of the study samples about the extent of commitment of LACPA members to applying IAS 16. The research reached that accountants in Lebanon apply only some items of IAS 16, which the research tool specified. The researchers had some recommendations based on the findings of the research.
 
Publisher SCHOLINK INC.
 
Contributor —
 
Date 2020-03-07
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://www.scholink.org/ojs/index.php/rem/article/view/2670
10.22158/rem.v5n1p38
 
Source Research in Economics and Management; Vol 5, No 1 (2020); p38
2470-4393
2470-4407
 
Language eng
 
Relation http://www.scholink.org/ojs/index.php/rem/article/view/2670/2780
 
Rights Copyright (c) 2020 Maysa Ayoub, Dr. Hasan El-Mousawi
http://creativecommons.org/licenses/by/4.0