Document Type : بحث
Authors
College of Administration and Economics University of Mosul
Abstract
In its theoretical aspect, the study sought to find an accounting framework that fits the accounting treatments of the time-sharing system by presenting the objectives, terms and basic elements that are the recognition and measurement of revenue resulting from the operations of the time-sharing system, in addition to recognizing the accounts related to time-sharing operations, the cost of this revenue, and the measurement of the cost of unsold units And allocated to time-share contracts, and finally disclosed.
The study aimed to find a proposed framework for the time-share system by providing a single framework for dealing with specific time-share operations that leads to reducing the differences between the accounting practices of these operations in the lists of units that provide this type of operations, facilitating the process of comparison between these lists.
which is almost non-existent in Iraq. From (131) academics and professionals specialized in the accounting aspect in Iraq, the statistical program (SPSS) was adopted to analyze the respondents' answers, and to present and interpret the results of the study.
In light of this, the study reached a number of conclusions, including: There is a shortcoming in the accounting aspect in terms of recognition, measurement, presentation and disclosure about the operations of the time-sharing system, In addition, through the framework, it is possible to achieve useful and appropriate information that can be relied upon by the users of the financial statements.
The study concluded with a set of proposals, the most important of which are: more academic interest, conducting research accounting for time-sharing operations in tourist units, how to recognize and measure the system and how to disclose it in the financial statements, which is lacking in accounting literature in this field, especially with the scarcity of research that I addressed this topic at the moment.
Keywords
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المصادر الإنكليزية
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