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Arabic) 1:
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Type of users of the listed companies ' published accounts;2. Degree to which law or standards prescribe in detail and exclude judgment;3. Importance of tax rules in measurement;4. Conservatism / prudence;5. Strictness of application of historic cost;6. Susceptibility of replacement for cost adjustments in main of supplementary accounts;7. Consolidation practices;8. Ability to be generous with provisions ( as opposed to reserves) and to smooth Income;9. Uniformity b
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