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بررسی امكان تشخیص (شناخت ) استفاده از تا مین ما لی خارج از تراز نا مه در شركتهای پذیرفته شده در بورس

بررسی امكان تشخیص (شناخت ) استفاده از تا مین ما لی خارج از تراز نا مه در شركتهای پذیرفته شده در بورس اوراق بهادار

بررسی امكان تشخیص (شناخت ) استفاده از تا مین ما لی خارج از تراز نا مه در شركتهای پذیرفته شده در بورس اوراق بهادار

دانلود بررسی امكان تشخیص (شناخت ) استفاده از تا مین ما لی خارج از تراز نا مه در شركتهای پذیرفته شده در بورس اوراق بهادار

بررسی امكان تشخیص (شناخت ) استفاده از تا مین ما لی خارج از تراز نا مه در شركتهای پذیرفته شده در بورس اوراق بهادار
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بررسی امكان تشخیص (شناخت) استفاده از تامین مالی خارج از ترازنامه در شركتهای پذیرفته شده در بورس توسط حسابرسان مستقل

در ادامه می توانید فهرست مطالب پایان نامه حسابداری با موضوع : "بررسی امكان تشخیص (شناخت) استفاده ازتامین مالیخارج از ترازنامه در شركتهای پذیرفته شده در بورس توسط حسابرسان مستقل" را ملاحظه نمایید. این پایان نامه برای مقطع کارشناسی ارشد رشته حسابداری می باشد. فصل اول پایان نامه ی " بررسی امكان تشخیص (شناخت) استفاده ازتامین مالیخارج از ترازنامه در شركتهای پذیرفته شده در بورس توسط حسابرسان مستقل" به کلیات پژوهش می پردازد. در فصل دوم این پایان نامه رشته حسابداری مبانی نظری و پیشینه پژوهش بحث می شود. فصل سوم به روش شناسی پژوهش می پردازد. در فصل چهارم تجزیه و تحلیل داده های پژوهش انجام می گیرد. در فصل پنجم نیز نتیجه گیری و پیشنهادات ارائه می گردد. در ادامه این صفحه می توانید فهرست مطالب پایان نامه ی "بررسی امكان تشخیص (شناخت) استفاده ازتامین مالیخارج از ترازنامه در شركتهای پذیرفته شده در بورس توسط حسابرسان مستقل" را با جزئیات بیشتری ملاحظه کنید.لازم به ذکر است که همراه فایل پایان نامه، فایل مربوط به پروپوزال و همچنین فایل مقاله استخراجی از پایان نامه نیز وجود دارند.

فهرست مطالب

فصل اول: کلیات پژوهش

1-1 مقدمه

2-1- بیان مساله و علل انتخاب موضوع

3-1- اهداف پژوهش

4-1- اهمیت پژوهش

5-1- نوع طرح پژوهش

6-1- متغیرهای پژوهش

7-1- فرضیه های پژوهش

8-1- قلمرو پژوهش

1-8-1- قلمرو موضوعی

2-8-1- قلمرو مکانی

3-8-1- قلمرو زمانی

9-1-محدودیتهای پژوهش

1- 10 روش پژوهش

11-1- روش جمع آوری اطلاعات

12-1- ابزار اندازه گیری اطلاعات

13-1 واژگان کلیدی و اصطلاحات

14-1- ساختار پژوهش

فصل دوم: مبانی نظری و پیشینه پژوهش

1-تاریخچه،مبانی نظری، چارچوب گزارشات مالی، انرون

1-2- مقدمه

2-2 گفتار اول: تاریخچه

2-2-1 مقاله فنی انتشار یافته توسط انجمن حسابداران قسم خورده انگلستان و ولز

2-2-2 متن پیشنهادی شماره 42(ED42)

2-2-3 متن پیشنهادی شماره 49(ED 49)

2-2-4 شرایط پیشنهاد شده توسط متن پیشنهادی گزارشگری معاملات(FRED4)

2-2-5 بیانیه تحقیق مالی شماره 5 (1994) گزارشگری محتوای معاملات

2-3 گفتار دوم: مبانی نظری

2-3-1 تجزیه و تحلیل مزایا و مخاطرات

2-3-2 شناخت

2-3-3 عدم شناخت

2-3-4 تهاتر

2-3-6 نحوه ارائه اقلام مرتبط با هم

2-3-6 معاملات مرتبط

2-4 گفتار سوم : چارچوب گزارشات مالی

2-4-1 ترازنامه

2-4-2 صورتهای مالی اساسی دیگر

2-4-3 یادداشتهای توضیحی صورتهای مالی و گزارش هیئت مدیره به مجمع عمومی صاحبان سهام

2-5 گفتار چهارم: فروپاشی انرون مقدمه ای برای تحول در وضع قوانین و استانداردهایمرتبط با معاملات خارج از تراز نامه

2-5-1 آنچه برای انرون اتفاق افتاد؟

2-5-2 تاریخچه انرون

2-5-3 گزارشPowersوBatsonدر مورد انرون

2- شرکتهای با اهداف خاص، قانون سار بینز اکسلی

2-1 گفتار پنجم: شرکتها با اهداف خاص

2-2-1 مقدمه

2-2-2 تعریف شرکتها با اهداف خاص

2-2-3 ارتباط با تامین مالی خارج از تراز نامه

2-2 گفتار ششم: قانون سار بینز اکسلی

2-2-1 مقدمه

2-2-2 ارتباط قانون ساربینز اکسلی با موضوع خارج از تراز نامه

2-2-3 اقلامی كه افشاء آنها در ارتباط با ترتیبات خارج از ترازنامه لازم است

2-2-4 افشاء اقلام تعهدات قراردادی

3- شیوه های مورد استفاده در تامین مالی خارج از تراز نامه

1-2 گفتار هفتم : شرکتهای فرعی و شبه شرکتهای فرعی

2-2-1 تعریف شرکتهای فرعی وشبه فرعی

2-2-2 معافیت شبه شرکتهای فرعی از تلفیق

2-2-3 ارتباط شرکتهای فرعی و شبه فرعی با تامین مالی خارج از تراز نامه

2-2 گفتار هشتم: سرمایه گذاری در ارزش ویژه سایر شرکتها

3-2-1 سرمایه گذاری هایی که نه موجب افزایش نفوذ قابل ملاحظه می شودونه موجب افزایش کنترل

2-2-2 سرمایه گذاری هایی که موجب افزایش نفوذ قابل ملاحظه می شود اما موجب افزایش کنترلنمی شود

2-2-3 سرمایه گذاری هایی که موجب کنترل می شود

2-2-4 موضوع خارج از ترازنامه در حسابداری سرمایه گذاریها

2-2-5 تلفیق

2-3 گفتار نهم: اجاره های بلند مدت

1-2-3 ارزیابی معامله

2-2-3 ماهیت شیوه ها و الزامات گزارشگری مالی

3-2-3 موضوع خارج از ترازنامه در حسابداری برای اجاره های بلند مدت

2-4 گفتار دهم: فروش و اجاره آن از خریدار

1-2-4 ارزیابی معامله

2-2-4 اجاره های سرمایه ای

3-2-4 اجاره های عملیاتی

4-2-4 موضوع خارج از ترازنامه در حسابداری برای فروش و اجاره آن از خریدار

5-2-4 استاندارد بین المللی حسابداری برای اجاره ها

2-5 گفتار یازدهم: فروش و توافقات باز خرید

1-2-5 ارزیابی معامله

2-2-5 ماهیت شیوه ها و الزامات گزارشگری مالی

3-2-5 موضوع خارج از ترازنامه در حسابداری برای فروش و توافقات بازخرید

4-2-5 شیوه حسابداری

2-6 گفتار دوازدهم : کالاهای امانی

1-2-6 ارزیابی معامله

2-2-6 ماهیت شیوه ها و الزامات گزارشگری مالی

3-2-6 حقوق هر طرف معامله برای بازگرداندن کالا

4-2-6 تعیین قیمت برای انتقال نهایی مالكیت به مشتری

5-2-6 آیا مشتری لازم است به سازنده کالا مبلغی به عنوان ودیعه بدهد؟

6-2-6 آیا مشتری حق استفاده از کالا را دارد؟

7-2-6 موضوع خارج از ترازنامه در حسابداری برای کالاهای امانی

2-7 گفتار سیزدهم: نقل و انتقالات داراییهای مالی با مشارکت های مداوم

1-2-7 ارزیابی معاملات

2-2-7 موارد افشاء طبقSFASشماره 140

3-2-7 موضوع خارج از ترازنامه در حسابداری برای نقل و انتقالات دارائیهای مالی

2-8 گفتار چهاردهم: تجزیه و تحلیل نسبتهای مالی

1-2-8- روشهای تجزیه و تحلیل

2-2-8- طبقه بندی نسبتها

3-2-8- فرض تداوم فعالیت

2-9- گفتار پانزدهم : پیشینه پژوهش

1-2-10: نتیجه گیری

فصل سوم: روش شناسی پژوهش (متدولوژی)

1-3 مقدمه

2-3 اهداف پژوهش

3-3 روش جمع آوری داده ها

4-3 قلمرو پژوهش

5-3 جامعه آماری

6-3 نحوه گردآوری اطلاعات

7-3 نمونه گیری

8-3 فرضیه های پژوهش

9-3 متغیرهای پژوهش

10-3 تعریف عملیاتی متغیرهای پژوهش

11-3 اندازه گیری متغیرهای پژوهش

12-3 روش آماری آزمون فرضیه ها

فصل چهارم: تجزیه و تحلیل داده های پژوهش

1-4 مقدمه

2-4 نتایج تحلیل داده ها- سال 80

3-4 نتایج تحلیل داده ها- سال 81

4-4 نتایج تحلیل داده ها- سال 82

5-4 نتایج تحلیل داده ها- سال 83

6-4 نتایج تحلیل داده ها- سال 84

7-4 نتایج تحلیل داده ها- سال 85

فصل پنجم: نتیجه گیری و پیشنهادات

1-5 مقدمه

2-5 خلاصه ای از كل پژوهش

3-5 خلاصه یافته های پژوهش

4-5 نتیجه گیری

5-5 پیشنهادات

1-5-5 پیشنهادات مربوط به یافته های پژوهش

2-5-5 پیشنهادات برای پژوهش های آتی

6-5 محدودیت های پژوهش

7-5 فهرست منابع

فصل ششم :پیوستها

دانلود بررسی امكان تشخیص (شناخت ) استفاده از تا مین ما لی خارج از تراز نا مه در شركتهای پذیرفته شده در بورس اوراق بهادار

آنلاین : 2
بازدید امروز : 154
بازدید دیروز : 284
بازدید هفته گذشته : 1958
بازدید ماه گذشته : 3360
بازدید سال گذشته : 3360
کل بازدید : 18068
تعداد کل مطالب : 0
تعداد کل نظرات : 0

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