Scribd Logo
Upload

Welcome to Scribd!

  • 350 658 1 SM

    Uploaded by

    AliElkhateb
    15 views20 pages
    رضا العملاء

    Original Title

    350-658-1-SM

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    Report this Document
    رضا العملاء

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    15 views20 pages

    350 658 1 SM

    Uploaded by

    AliElkhateb
    رضا العملاء

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 20

    PDF created with pdfFactory Pro trial version www.pdffactory.

    com

    PDF created with pdfFactory Pro trial version www.pdffactory.com

    . .
    /

    PDF created with pdfFactory Pro trial version www.pdffactory.com

    PDF created with pdfFactory Pro trial version www.pdffactory.com



    .
    /


    .
    /

    .
    /


    .
    /


    / ./ .
    .

    .

    PDF created with pdfFactory Pro trial version www.pdffactory.com

    PDF created with pdfFactory Pro trial version www.pdffactory.com


    .
    Historical Cost
    Replacement Cost Amortized Cost

    Fair Value

    .

    ) (Richard, 2005


    .
    ).(

    :Amortized Cost
    ) (

    ) (.

    -PDF created with pdfFactory Pro trial version www.pdffactory.com

    ) (
    ) ( )(
    .
    ) ( : ) ( :
    . )(

    ) (
    ) ( )(


    ).( Power,2010

    ) Security and Exchange Committee (SEC



    ).(Barth, 1994

    ) (Kothari, Jan.2012

    .
    -
    -

    -PDF created with pdfFactory Pro trial version www.pdffactory.com

    ).(

    . :


    . :
    .:



    . :

    . :
    ) .(

    .


    ) ( Herrmann, et al.,2002 & Azevedo, 2007

    -PDF created with pdfFactory Pro trial version www.pdffactory.com

    ( Hernandez, 2004& Danbolt; Rees, March 2007 :


    ) .(Mazze, et al.,2005



    .
    :


    :
    .

    -PDF created with pdfFactory Pro trial version www.pdffactory.com

    .

    .

    :
    :
    .

    "


    " :
    :

    -PDF created with pdfFactory Pro trial version www.pdffactory.com

    :

    .
    :
    .

    :
    .
    :

    .
    :

    .

    :
    : :

    .

    : :


    :
    . :

    -PDF created with pdfFactory Pro trial version www.pdffactory.com



    . .
    . :


    .
    .



    .
    :

    .



    -PDF created with pdfFactory Pro trial version www.pdffactory.com


    .
    : .
    .


    .
    :


    - -

    -PDF created with pdfFactory Pro trial version www.pdffactory.com

    PDF created with pdfFactory Pro trial version www.pdffactory.com

    .............................................................................

    .............................................................................

    ..............................................................................

    ............................................................................

    ..............................................................................

    ..............................................................................

    ..........................................................................................

    / .........................................
    // .......................

    // .....................................

    / .........................................................................

    / .........................................................

    // ..........................................................

    // ......................

    /// .............................................

    /// .........................................

    /// ...........................

    /// .......................................

    /// ..........................................

    / .....................

    // ..................................

    // ......

    /// ..............................................................
    /// ...........................................................

    --

    PDF created with pdfFactory Pro trial version www.pdffactory.com

    / .......................................
    // .....................

    /// ) ( .........................

    /// ) ( ..................

    /// ) ( ......................

    /// ) ( ......................

    /// ) ( ..............................................

    /// ) ( ..........................

    // ..................

    /// ) ( ..................

    /// ) ( ..................

    /// ) ( .................................

    /// ) ( ................................

    /// ........................................

    //// ) :( .........................................

    //// ) :( : .....................................

    // ..................................

    //// ) :( ...............................................

    /// ..........................

    /// ...............................................................

    /// .............

    // ................
    /// .....................

    ............................................................................

    ...........................................................................................

    / ................................................................

    // ......................................................................

    // ......................................

    --

    PDF created with pdfFactory Pro trial version www.pdffactory.com

    // ...........................................................

    // ...................................

    / ........................................

    // .........................

    // ................

    // ................

    // ..............................

    / ..................................

    // ...................................

    /// ..................................................................

    /// ............................

    /// ...................................

    // ...............

    // ............................

    /// .....................................................

    /// .............................

    // ..................

    / ...........................................

    // ..............

    /// ..........................................................................

    /// ..................................................

    ...........................................................................

    ...........................................................................................

    / ......................................................
    // .........................................................
    /// ......................................................

    /// ....................

    --

    PDF created with pdfFactory Pro trial version www.pdffactory.com

    // .............................................

    /// ...............................................

    /// .........................................

    /// ...........................................

    /
    ............................................................

    // ..............................

    /// .............................

    /// ...........................

    /// ..............................................................

    /// ..................................................................

    // .........................

    // ......................................
    /// .............................

    /// ...........................

    /// ..............................................................

    /// ..................................................................

    / .....................
    // .....................................

    /// .....................

    /// ...................

    /// ......................................................

    /// ..........................................................

    // .....................................

    ............................................................................

    ...........................................................................................

    / .....................
    --

    PDF created with pdfFactory Pro trial version www.pdffactory.com

    // ..................................

    // ......................................

    // ...............................

    /// .........................................

    /// .................................................

    /// .........................................................................

    // ......................................

    /// .........................................................................

    // .....................................

    /// ........................................

    / ................................................................

    /// ........................................

    // ..............................
    // ..................................

    // ......................................

    /// .........................................................................

    /// .........................................................................

    /// .........................................................................

    /// .........................................................................

    ............................................................................

    ....................................................................
    .....................................................................................
    .......................................................................................

    ...................................................................................

    ..................................................................................

    : .................................................................

    --

    PDF created with pdfFactory Pro trial version www.pdffactory.com

    You might also like