يدعم الاستدامة
رقم المقرر ورمزهاسم المقررنوع المقررالوحدات المعتمدةالوحدات العمليةالوحدات النظريةالمتطلبات الأساسية للمقرر
حسب 336
الأخلاقيات والممارسات المهنية في المحاسبة
مقرر من الخطة
3
0
3
/ACCT 203 مبادئ المحاسبة المالية
وصف المقرر
the course is designed to address issues related to ethics in accounting profession. It familiarizes students with ethical issues, ethical dilemmas, ethical decision making and ethical governance by businesses and professional accountants. This course also focuses on the principles of governance and the principles of ethical conduct for accountants in business practice and their applications when using International Financial Reporting Standards (IFRS) and International Standards (IS) on Auditing in practice and to clarify and promote the values of independence and ethical behavior.