الفهرس 
مستخلصيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The current study aims to test the application of the concept of international accounting convergence within developing countries, and in particular the case the Arab Republic of Egypt application to the IAS (29) which specified at business combination, and analyze whether its current form as a copy translated from the international standard for IFRS (3) suit with economic and social nature of the Egyptian environment. The study attempted induction practical reality of the business combination within Egypt, and examine whether companies merged and applied to the standard Egyptian Accounting (29) has increased the level of practice for the earnings management, or that the application of the accounting standard has contributed to the reduction of such practices. The study found that there is a relationship between the merger and the level of practice for the earnings management, and the method used in the accounting for business combinations contributes in some cases only in the size of the estimated dues as required by the accounting estimates resulting from the revaluation of assets and liabilities of combined companies, unlike some other cases which represents a larger percentage. The study concluded that the IAS (29) is in need of some modifications to suit the Egyptian nature, including allowing new beginning way for some cases of the merger, in addition to imposing more disclosure to separate the changes from accounting estimates and those resulting from management efficiency, in addition to conducting a series of legislative amendments to conform to Egyptian laws governing the provisions of the business combination with the standard requirements of the IAS (29).