الفهرس 
الإضمحلال في قيمة الألات والمعدات والممتلكات في ضوء المعايير المحاسبية ذات الشأنيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Dealt a researcher in the chapter first impairment in the value of machinery and equipment and property in view of the accounting standards relevant as follows: In the first section dealt with the concept of impairment in the value of machinery, equipment, property and its impact on the quality of accounting information through three molecules partial first dealt with the concept of Machinery, equipment, property, characteristics and importance of offer different definitions of machinery and equipment The property is then the characteristics of machinery and equipment And property and finally the importance of machinery, equipment and property, then the second part came to present the concept of impairment in the value of machinery, equipment and property and the importance of measurement and disclosure, then the third part dealt with the effect of measurement and disclosure of impairment in the value of machinery, equipment and property on the quality of accounting information by addressing the concept of the quality of accounting information and its characteristics. By Take up a topic of adjectives The quality of the quality of information Accounting By definition With adjectives The quality is as per Opinion board Standards Accounting International IASB And it counted Opinion board Standards Accounting Financial American FASB And the balance between Properties Quality, and a Adha dealt with the impact and the impact of measurement and disclosure of impairment in the value of machinery and equipment and property information on the quality of the financial statements of Finally , in terms of effects Implications On Use the value Fair Ali Quality the information Accounting.
In the second topic has been dealt with accounting standards accounting measurement control for impairment in the value of machinery and equipment and property through Dziatan the first partial was the presentation and analysis of standard accounting Egyptian No. 31 modified entitled (Impairment of Assets) by identifying the objective and scope of standard definitions and recognition treatment of accounting decay and disclosure of it and the amendments made to IAS Egyptian No. 31 in 2015, and in the second partial was a comparison and evaluation for for with - Egyptian No. 31 and the international number (36) and American No. (144) issued to address the phenomenon of decay Concerning the values of machinery, equipment and property, the comparison was in terms of the objective of the standard and in terms of the assets in question, then in terms of some terms and in terms of recognition and measurement of impairment losses through what is related to indicators of long-term asset value, then through what is related to the recognition of the impairment loss and finally With regard to measuring impairment losses, then in terms of treating the assets classified as assets to be disposed of and then in terms of the possibility of recovering the impairment losses. Finally, the American and international standards were evaluated in terms of The report At quarter annual and in terms of assets are grouped and in terms of redress (recovery) impairment loss and in terms of freedom granted to the management of both when estimating future cash flows or in the identification of indicators the presence of decay and then in terms of lack of specific rules for the age estimate the useful remaining assets or their value as scrap and finally where there is no impairment of land value .
Then Take up a topic in Chapter II measurement accounting for the impairment in the value of machinery, equipment and property , fave the topic The first dealt with the accounting measurement for machines, equipment and property through four partial data first partial dealt with the recognition of machines, equipment and property and taking display recognition machinery and equipment And property to its concept of the acquisition cost of machinery and equipment Property and cost elements , and then came partial second ot offered to deal with the process of acquisition of machinery and equipment And property in a foreign currency in terms of initial recognition and assessment when preparing the subsequent financial statements , and then came the partial third and dealt with accounting for depreciation and subsequent expenses for machinery and equipment and property , and then came the partial fourth and dealt with t accounting for disposition (or dispensed) for machinery and equipment And property through disposal by sale , by exchange, or by scrapping and compulsory disposal of assets.
In the second topic was dealt with measurement of accounting for the impairment in the value of machinery and equipment and the property through five partial data first partial was shown to occur indicators for impairment in the value of machinery and equipment and property where these indicators are divided into Indications Fundamental due to (nature Origin and adoption Concept Traditional Depreciable and developments Technology And variables Economic ) and indicators Secondary where it was divided into sources of information (external and internal) , then came the second part and dealt with the recognition of the occurrence of impairment in the value of machinery, equipment and property. Three Measures (scale Durable and scale Probability and scale Economist) , Then came the third part and dealt with determining the impairment loss in the value of machinery, equipment and property through treatment steps Accounting for decay in status Existence Which Indicator from Indications Decay Assets , then came the fourth part and dealt with the accounting proof of the impairment in the value of machinery, equipment, property, and registration Values losses Decay And statement Effect of e on Lists Financial, and then came the partial fifth and addressed the problems associated with the measurement of impairment in the value of machinery, equipment and property , such as the problems of recognition and measurement of only impairment and the difficulty of separating problems between the assets impaired by using the facility and assets to be dispensed with and finally the problems of the impact of valuation alternatives to decay .
Then, in the third chapter, the researcher dealt with the accounting disclosure about the impairment in the value of machinery, equipment and property as follows: In the first topic, it dealt with transparency and accounting disclosure of machinery, equipment and property through two partial parts. The first part dealt with the concept of transparency and accounting disclosure and their importance by addressing the concept of Transparency, then, it deals with the importance and advantages of transparency , and then deals with the elements of transparency, then shows requirements for transparency, and then shows levels Transparency and transparency is also shown in Lists Financial, then policies implementing transparency, and then addressing problems and obstacles Transparency. Then , the concept of accounting disclosure and its importance were discussed by presenting the concept of accounting disclosure and the importance of accounting disclosure and the conditions Disclosure Accounting And levels Disclosure Accounting , then after that the second part was presented where the researcher dealt with in this section the accounting disclosure about machinery, equipment and property, where the researcher presented the importance of accounting disclosure about machinery, equipment , property , and factors Which effect On Disclosure Accounting for machinery, equipment and property, as well as the researcher’s presentation of methods And methods Disclosure Accounting for Machinery, Equipment and Property Finally, the researcher addressed the requirements for display and disclosure of machinery, equipment and property .
In the second topic presentation researcher disclosed the accounting for impairment in the value of machinery and equipment and property through the five molecules are as follows: partial of the first dealt with the researcher justifications and motives of disclosure of accounting for impairment in the value of machinery and equipment and property of focusing on several theories as the theory of cost - sunken and news theory the bad and the theory of indicators , then the researcher in the second partial how disclosure of impairment in the value of machinery, equipment and property , and then display a researcher at the partial third timing of the disclosure of the impairment in the value of machinery, equipment and property , then the researcher in the partial fourth effect of accounting disclosure for impairment in the value of machinery and equipment and property on the decisions of the e investment in the securities market , and finally in the partial fifth exposure researcher to achieve the problems of transparency and disclosure for impairment in the value of machinery, equipment, property and ways to resolve and in the partial sixth researcher measurement and disclosure requirements for fair value of machinery and equipment and property .
Finally, in the fourth chapter , the researcher conducted the field study in terms of the aim of the study , its hypotheses, and the method of the study, which was based on the survey list in collecting data from the study population, which focused on the category of workers in major industrial companies in Egypt .
The researcher distributed forms Investigating this category by using multiple distribution methods, receiving the responses and sorting the forms to determine the valid ones to conduct statistical analysis on them.
The researcher conducted a statistical analysis of the results of the responses to the survey questionnaire using the statistical analysis program for the social sciences (spss) where the following methods were used:
1-Middle arithmetic: Mean
2-Standard deviation : Standard Deviation
3-T-test T Test
4-Coefficient of variation: Coeffivient Of Variation
5-Correlation coefficient Correlation Coefficient
6-Friedman’s test (relative importance) Friedman Test
7-Kruskal-Wells test : Test Kruskal-Wallis
8-Determination factor : R Squar
9-Alpha coefficient (Kronbach):Cronbach’s Alpha
10-Ka - test 2 Chi squ