The Impact of Implementing Fair Value Accounting for Evaluating Economic Value of Establishments’ Fixed Capital: A Field Study at Public-Benefit Corporations in Yemen
The study aimed to identify the impact of implementing fair value accounting for evaluating the economic value of establishments’ fixed capital at public benefit corporations that represent the population of the study. The population was 11 benefit corporations operating in Yemen and included teleco...
Main Authors: | محمد يحيى عايش عبيد, أ.د. عبدالله سعيد حزام محمد, د. فهيم سلطان محمد الحاج |
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Format: | Article |
Language: | Arabic |
Published: |
University of Science and Technology, Yemen
2021-10-01
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Series: | مجلة الدراسات الاجتماعية |
Subjects: | |
Online Access: | https://journals.ust.edu/index.php/JSS/article/view/1825 |
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