ملخص الدراسة:

Abstract Non-governmental organizations (NGOs) play an important role in the Palestinian society due to the political and economic conditions which lead the establishment of these organizations. The importance of this sector increased after year 2000 until these days due to the wars on Gaza. Islamic Relief Palestine (IRPAL) is one of the leading NGOs in Palestine in the field of humanitarian aid, and it started working in Palestine in 1998 and this study aimed to specify the extent of compliance with international accounting standard 16 property, plant and equipment. The researcher used a theoretical analysis technique for the collected data about IRPAL financial and accounting system. The results showed that 8/11 of the comparison items were followed by IRPAL. The non-compliance areas were the revaluation model, depreciation method, and impairment & Compensation. The researcher found that the external auditors, donors, and government don’t provide recommendations or guidance for implementation of IAS 16 property, plant and equipment. The researcher raised some recommendations to enhance IRPAL compliance with IAS 16 property, plant and equipment that IRPAL can report the amount of the asset value totally to the donor for reporting purposes, while depreciating the asset along its useful life according to IAS 16 and that compliance will enhance the quality of financial reports and increase the credibility of the financial reports. This can be done if there is a close coordination with IRW finance to enhance compliance with international accounting standards. Also external auditors, government, and Palestinian Accountants and Auditors association should provide guidance and recommendations for NGOs to comply with international financial reporting standards. Finally, government should issue a guideline for international Charities and NGOs like the one which have been issued for local charities and NGOs.

توثيق المرجعي (APA)

Naim, Ahmed Yousef (2017). The extent of compliance by international NGOs with International Accounting Standard No. 16 Property, Plant and Equipment – (Case study on Islamic Relief Palestine). الجامعة الإسلامية - غزة. 17969