ملخص الدراسة:

The aim of this study is to verify the compatibility of revenue recognition processes in the e-commerce environment with the requirements of the International Standard No. 18. The study sought to achieve a set of objectives which are the analysis of the mechanisms and methods of recognition of revenue resulting from the sale of goods and services in e-commerce، and their consistency with the international standards. The study also aimed to introduce the accounting principles used to measure revenue in the e-commerce environment and their compatibility with the international standard. It also highlighted and analyzed the nature of the challenges facing the application of accounting principles in the e-commerce environment. The study also reviewed the implemented accounting programs in this regard and investigated their suitability for the e-commerce environment. The study is based on the descriptive and analytical approach، where the questionnaire has been used as a data collection tool. One of the most important results of the study is that the processes carried out in accordance with the e-commerce system are intangible and lack documentation in most of its stages. The intangible nature of e-commerce and the absence of documentation for most of its operations have contributed to the emergence of several problems facing accounting and auditing profession when dealing with this type of commerce. The study found that there are an influence of e-commerce operations on the accounting thought and the resulting accounting theory. This delays the construction of this theory until agreed accounting treatments are arrived at. The study also found that the application of accounting methods related to the sale of goods and services in the e-commerce environment is inconsistent with the requirements of the International Standard No. 18. One of the most important recommendations of the study is to carry out further research to find out new accounting formulas and mechanisms that are consistent with international accounting standards، and to develop accounting policies for e-commerce practices approved by the concerned banking authority. These policies should form a comprehensive method that is applicable in all processes related to e-commerce environment. Finally، the study recommended to build accountants’ capacity in the field of using specialized accounting programs to consider the surrounding changes in the profession environment.

توثيق المرجعي (APA)

محيسن, صابرين صبحي حسين (2017). The relevance of the accounting profession to the e-commerce environment in accordance with the requirements of IAS 18 “Revenue recognition” “Field study on local banks operating in Palestine”. الجامعة الإسلامية - غزة. 18440