Vol. 20, N°4 (2025)

67

35

The Extent of Commitment of the Corporations Listed on Palestine Exchange in the Handling of Events of the Balance Sheet Date according to the 10th International Accounting Standard Requirements (IAS 10)

Résumé

     The study aimed to reveal the extent of commitment of companies listed on the Palestine Stock Exchange to deal with events after the balance sheet date in accordance with the requirements of the Tenth International Accounting Standard "events after the date of the balance sheet’. To achieve the objectives of the study, the researcher used the analytical descriptive-approach, and the basic study tool was a questionnaire divided into the preliminary data section, and the questionnaire domains section (subsequent amended events, subsequent unamended events). The questionnaire was applied to all companies listed on the Palestine Stock Exchange whose number was (49) and of which only (29) companies responded, the responses to the questionnaire were made by the accountants, financial managers, or internal auditors of these companies. The researcher depended on the appropriate descriptive statistics, and some inferential nonparametric data as the data were not following the normal distribution.

The most important study findings were as follows: companies that listed on the Palestine Stock Exchange were committed to amending the events subsequent to the balance sheet date in accordance with the Tenth International Accounting Standard requirements.

Comment citer cet article

عبد الرحمن محمد رشوان و إبراهيم محمد برهوم (2025) " مدى التزام الشركات المدرجة في بورصة فلسطين بمعالجة الأحداث اللاحقة لتاريخ الميزانية وفق متطلبات المعيار المحاسبي الدولي (IAS 10) " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 20، العدد 4 ديسمبر ، ص51-71.