الفهرس 
قائمة الاختصاراتيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Recent decades have seen interest in the accounting treatment systems retirement benefits by the authors accounting standards, to increase the investments covered by retirement benefit plans that size, and increase the number of people who are covered by such plans, which led to increasing the degree of importance of the pension cost for the financial position of the entity or its results of operations or cash flows. Underlining the importance of the retirement benefit systems have cared Egyptian legislator issued Law 54 of 1975 on private insurance funds, has also been issuing special retirement benefit systems accounting standards and include both Egyptian Accounting Standard No. 38 ”Employee Benefits” standard, which was offset by IAS 19 ”benefits staff” and also include Egyptian Accounting Standard No. 21,” Accounting and report on the retirement benefit systems ”, which was offset by IAS 26” Accounting and report on the retirement benefits programs”.The study aims primarily to demonstrate the impact of the application of international and Egyptian accounting standards on measurement and disclosure problems accounting for retirement benefits systems. The study found a correlation relationship statistically significant differences between the accounting standards associated with the retirement benefit systems and problems of measurement and disclosure of the accounting systems retirement benefits, as well as having significant impact statistically significant accounting standards related to retirement benefit systems on the measurement and disclosure of the accounting problems.