Professional Documents
Culture Documents
معايير المحاسبة الدولية و المسؤولية عن الازمة المالية العالمية الحالية
Uploaded by
ikhleifCopyright
Available Formats
Share this document
Did you find this document useful?
Is this content inappropriate?
Report this DocumentCopyright:
Available Formats
معايير المحاسبة الدولية و المسؤولية عن الازمة المالية العالمية الحالية
Uploaded by
ikhleifCopyright:
Available Formats
/
#$ , !
, . %&' ( & ! ) * !
, -. ( / 0 ) 1 2 34 5. % 6 ( / 7. 8!
/ % 9& ! 4 / ) ) ( % 0 ( %
! 44 ;< / % = 2 >/ ) 4 2009/7/8 ) ) /
? ! ? 3* > ! % ( / !
>$/ < 4 4 % ! 5. 7!/ / ( . =24 @ >< ?
( ) , / ( 3 56 * 1 4
%>A / ( 94 $ 4 )&$ ( *
% 7! , 1 ( 4 4 % 4
>
) ) ! 3 56 * ;> =B & /
7!/ 3* 1 > % = ( , C ! 94 .; % (
* #$/ % * B 4< C ( 5. %/
! / ( *! 3 * %* . , >A / *2 )/ ) /
. ;> 8 3* )
Abstract
Now , The world live a big economic and financial crises which created by the
problems of IASs and many other factors , such as the absence of control ,
transparency deficiency.. etc which have been analyzed, and their role in the occurrence
of crises was deducted. Although their indirect impacts and immateriality , the effect of
the other factors can not be neglected . Crises may be stopped , but at what price and
how ? , the latest declaration of European and young economies leaders in Italy
8/7/2009 evoke the creation of a new and stable International financial system , so if it
is merely a tempt to do a temporally equilibrium just like the amendments concerning
IASs to give more transparency for financial data with out a real treatment for existing
problems , then we will face more deterioration , these attitude seemed to be as
colonialism policies , this is the most representative to the reality today , otherwise we
will be at the right direction and the accounting will fulfill that which the politic could
not realized .
(
>
(/
C 8
. ,
/
)
5/
)
) % * % (/
) , 2009 /6/23 D ( )'
,;B&
)
%>$ (
,B , (2008
'
) %/
3*
10 9A
) <
@>
Wordcom Exerox Enron < B %
2
(>
, ;
G* 3 C*
A
/
/
A* )
; $* B
. ,
3* /
, ( ' (
* *< 3
) (
( ?
. ) % 4 .
9
(;
$*
*
;
@*! @; ! ,
%
4
3
4
(
C! ; /
/
)
$
!
14 (
3
>$/
/
&< 9*
4/
( -*' ,
/
H ( 6
6
/
!/ ( 9 2$ @
. @I (.
, D
...
4< %
2$ C
JB
!
><* ,B
K$<
( B
#$/
/
)
)
/ !
@;
$6 8 , ! 3
) H
B ! ( , C
(
.4/ &
4
) /
B /
/
H
14 )
/
><
44 3* B
2* A 2$
JB
.
.
% : !" #
,
( 4 4
><
H (
! '
/
(
)
!
) ,
, 2 )
*; /
)
*< ) (.
. H
. ) C 92
. ,
& :
/ H 14 )
> ,B 3* ( ' (/ % / (/ 3
4 3 -. ( , ( ,
14 % ! ? , &< 1 B 3 -.
( ' ,
>< 3 B 3 4 >$ >< ( / !
;> 1 B C< -. 3*
,
: )* *; ' ( ( , / / / ) !
3* 4 ) % , / J 14 ( ( )
/ ) M
, 0 ' ) ,8/ # ) , ) ,
0 . &*$ IN % 0 / H )
/ -* 6 # M
)* : '(
: )* 1 K$* (
, / H 14 ( ( ) %
/ K$< -
, / H ) % -* 6 # %* -
, ! B 3* >< ! 8 -
. / %* ! ) 1 H ( ;> -
* : ((
*2 ( ! % (/ , 74 C' =!
3* /
!
) C! (
5/
$ ,
/
) H
2
* 4
6
=
(/ , (/
3 *
! )
) J!
(
( * )
!
) (.
,
;
4
3* ! > %$
*2
: )/ ! )
>$
%* , / H 14 ( ) % -
) H ( = %< ) K$ . ( -
( $ , / % 3* 2$ 4 $B 7. '/ ! %
* ! 2 ) 2 ( * (
.
"' :
(
3* / )**
)&
O
3*
7.
44
O; ( #$
! ( , ! (
<
<6
*< * /
JB 2 )
%
( '
>< %! )
. !
!; *;
( !/
+ !,' % : '( #
4 ) %
3* 2* B
/
(
.
/
,
-*
2/
( /
/ JB
2 ,
. %!
. )
4
? -.
:
,
@*! ( 9
) *
C!
<
)
@ H ( )
9 2
C* ( (
! <
P. ( )
)$
;
4
) 8/
*
(4
. . ( 2007 (4
( * )
=!
)
4
.$
) <
=B ) @*!
.
(/
3 ( * %/
)
6
%>$ ( (<
3
I
H 2003
3 41
3 9
*
. IASs
IFRs )
Q> /
@ * % @$ ) :
% : 1
1995 – 1989 2 * , / =B >$ 1989 – 1973
/ B 1999 , *< / * , %; %*4 %
2001 , * * , ) Q> / & @*! @ ,
. 2002 1 ( ) Q> / * (/ , * 5< @*! %< 3
%>$ ( 2 3 )
2 ) / :
' - : 2
/
/ 5.
4 94 !* )
) A , 9 / 2 , < ) / !
( -. ( , J4 %< ! < , 4
. < 3* 2 , % / ) J < 92
( C ?& ; 4 ) ) ( :
' : 3
, 1 1*$ ;> / .$/ ) # 3* (
: 7.
) 4
3
56
* 4
&* * 4
% 4
M
.
4
1*$ .$
)
!
@ ) &
%*4 3
56
7. 9 2 (4
(
(
M
. ' /
; K %
)
1 %*4 % 9 ) & ) 8/ @4 ) 9 / I M
. B * %
( & /
) !
<* * )
M
)
2*
3
) 56
7. *
!
M
.
$
) &*
!
3
B
1
;>
. 9 4 @
-
: '(
-< / ,
%*
? %>$ (
/ 1
%
(
( ( (
% (
/
9;4
*
B
A* /
. (
. ' (
,B 1 - @ , (/ A 44 : " *0
) /.
( % ( , / . ) (&*$ (/ ( % , >
, < ' ;2$
1 %>A / P ) /
! 2008/9/13 ) ) / / .! ( . S 2 H P
, / ) & 3 ) % (
) C
/ 24 ( ) ( ( % / 4
) % ( *
' % ) , ) ' !/ (
%< ) (< ! -. , (2008 ; % , 2 / 9<
( ( ,( 5/4 -* 5/1 C 5.
A ) ) / ( % 90
( !/ ) * ( 60 * 9 / ) # < B
% 4 #$ C < / ( . B* % / ( %; 9 )
(** ( 6
1983 2 1947 2& 1929
C ) / 3* $B ! . 34 , $
.>$ $ /
/
(
) , (
* 1*$/ )
N
:
/
M-
& ! (
( /
24
% B
,
% % &
/
< ) *$
%
% (
, !/
!*
( , /
7.
/ ,B
) (2 $ (/
% !
. % ,
: )* /
-*
,>
K>$
4* ,
/
*
! 4 )
) #
<
(
@>
:(1)
. &* 24 24
/
) - 100 )
>
*
)
-
%
(> !*$
%
9
$ , / ( 3 -
; $ O*$
% ) , 2009
)
3
% (
= / ( 10.6 !
*< , /
( <
/
, / ( 100
9 / ? ) -. ( 3 , % 75 ) 3 % 5. / 9 ) 2 M(2)
, ) 2& %< 5 =
, B ) , C 3 , % % ) 5/ / ) ?&$ M(3)
7. (
%4
)& , , 4
%
) 3 <
?&$
2
/ J&
M(4)
42 )
. 3
%
( (*2
% H
D
) 3/
)
% 5 ( 3
2
% % (
) ! B
10 ) 3*
(/
,
3* /
4& ( * * , ) % ?&$ M(5)
(
* 1*$ )
%
,
/
!
1
) 2 $ ? M(6)
<
6*
/
* ; DB ( )
O*$
%
(
% , / ( 3 ( DB 24
42 ) , 1
.4/
* &
* 3 ?4
3* ;
;&
/ ?&$ , -
? N 3
% -. # /
,
%
1*
7 % %>A /
%
J
$
A
3*
) >$/
' *
J< M(7)
. *
2
< )
4<
/
/
3< %>$ ( C<
+ : ((
4
( $ )
( )
%! )
)
!
% , CB )
! 7 )
4< 9* (
/
, 8/
: JB <
*
.
)* )
," / 4 ( > "( , 2009 , ($ ,2 .1
)
!
/
(
4
; 3*
K$/
J>2
%>$ ( -. ,
!
/
) ;
$
(
,
O; ! , $
%>$ (
%4 )
)
1
2/
% ! ( *
/
H
(
4
O
.
$
( K
#
/ ,
/
-* ( !/ , 6
J>2
B 3*
(
!$ , /
-*
P> O
. )*
)
!*
!
3* /
/
%* (
) %
/
< " (
, 2009 , (
.2
% 4
/
!
*2
) , "(/
)
/
?
$ , <
-*
14
)
/
<
4 3*
)
! )
/
( (
( O;
!
%* ) ;/
' =
' C!
( @4
) $
! , (
4
3* %
, %
)
( ) 4 * , &<
. /
2 4 ( #$
, '
94
3
, " 8 /
/
:
4<
"(
, 2008 , Lin .3
, 44
* )
4<
* %>$ ( 44
/
.
.
$
,
10 A 1997 .
/
.
( 3* ,
4<
* ; $
8 /
( ;> 4
/
, 44
%/
/
(
! ( 6000 ( ( < 500
( ; $
8 /
4 8
) ;> ( *
, *4 %
;> 4<
," * 1
5
" (
, 2001 , )
2* )
#
.4
2
*2 ( !
&
3*
) 8/
80 (
62 *< , 4<
/ 9*
* 2
( * !
O;
,
;
4
. &
-* %*4 !
%. , %
(
/
= 4
@! " (
, 2002 , , .5
@!
3
2 ,"
*
/
)
;
%
,
, * *
44 .
!
) <
C! ) 14 )
(
. <
2
)
@!
1
2/
(
, 4 2
/
3* ! !
. B
;
9
< !
<
%
9
/
*
:
+
30* 4 *
( ) ,
/
H ) (
( )
%
1*$ ?
-
</
/
% ,
(B
4
3* 4
#$/
%
?
* 2 ( / H ) . % ( % % %* -
! ? ( 3* 4 ( ( ) / H 3* ) !
. % ? /
#( #
#
-
' , ) % 5 !
@ ( %
/ ? (
7. ( > 6 ) ( - , ) B % @;
(
) @*! $ ! C < 5. 4 9* $ /
3 < ( &< ) (
( # ( ' . 2008 / /
( (/ ; -. % , D .. 4< % , , >$/ 6 # )
3* 1 H . ) % . , 3 4 JB ;> ) %*
0 / H ) 6 % -* H ( / 44
:
6 * ( ! % 4 ,
)
Q> /
( =
(
!
%/
-* (
% , /
%/
%
6 -. ,
/
H
(
% 9
C* ,
9* /
(
)
1
* ) ) % ) ,
* *2
;>
( * %B
(6 %
@
9
) %/
3*
)
C J<* 44
4
( 2
94 (/ C
4 ;>
&< %>$
. -. ' ( 1< 44
(
,
/ J
( % )
J
(
V 3* % 5
! ) C 2 ) ( * ! / (
V 8V/ * @ H ( ) 9 2 C* ( (
! <
= % ( # ? ) >$/ 9 & %*4 3 1 ,
3V* $ */ (!* ! ( ( -. , ) >4 /
V ; = ( FASB / IASB @*! #
% , / H ( 6 ( ) Q> / I
! 2008/11/11 ) @*! @; C 5. 4 . H
! 5. , ;/ / ) % HCTC )/ @*! $ !
*2
V Q>V 2 =! * *4 ! C 6 @*! ( C
! &< . * ; 4 % !
(David TWEEDIE , Chairman of International accounting standard board 2008)
V 3* IFAC )
(
) 3* 40 ) ( ' , %
=V
: ( %>$ ( -. ,B ( 1
. (
! ( / ,
)* (B :
5
4& 6 +& :
" 4 3 IASs
GAAP 4
, )44 ' / @ N
.1
,
! & I %
9
&* <
%
=! (
! H " $
&*
, 8 9&
> &*
( 3*
)
( (
/
-. *
(
< *
' %/
,9
(
?A &*
4
)
/
,
4 @ &*
! 2< /
> J
$/
!
>
)
$
&*
-* , ( )!/
@
3* -*
%/
(
3* B
/
,
( 4
% =!
*
!
2
% > , %
<
%
( 44 @ / )
B
C! (39) (32)(
H
%/
4
(16)
)
/
41
!
4 (...?4
/
)
/
* @ 6
-* (
( ( , (2006 /3/10 , O*$
%
) D
..
4
4
/
) <
( 3* !
)
, 44'
( <
C
(
6
< 3*
, /
! , )44
%
% , /
C2 5.
%
6
( 2
-. 9 2 %>$
#$/ < (
/
*4 % (
( ,
-* )
(/ )&
!
. )44
%/ %
. ( ) ,
% ( ' 7. , ) $ J 8 .2
( , $ $ )4 ) < $ )4 ) W< ( ; >$ 3 56 (
* .$ 3* ($ 3* ) * %< 6 4 * 3 4/ .
(
? 9 : B / : ! / : 39 )
% (< ) ( * ) / ( 4 !* ( , ) 4 .3
) 1 B 24 , ) Q> / ) ! 4 2 ) , 2002
*< ! ! . , 4 ( 9 *
-* (B ) 44
* ,
9 2
( /
3
56 !
? B
! ! .4
/
4 /!
) ( )$<
(
$ * '
3
(
* * !
4
C!
% )2A (
7. (.
( 1
4<
( $ FASB
4 - @ C
. , *$
A
$
!
,I
, 1
H ( 1>$/
)
(
3
-. =! . 4 2 ) )$<
.9 2
>< B
:
9 % : ) +& : '(
)
/
( 4
!* , 9 2
) ( B
- ,
) (B
/
,
)
Q> /
100 )
(
' , 2002 %
(< ) ( *
: (
.
)* , 9 2
) ! C %
/ *'
(
4
& 5
@ ) ! ( /
-* (/ , 9 2
M1
!
2 5.
) /
/
,
(
* 1*$ ) (
4
<
-. % 4
#6 B /
%* $
- , 2005 (
IFRs = 3<
*2
B - ,
*
<
(
4
(
!&
M2
,
(
.
*2 5/ ,
-*
!
> ;> (
4
-* A/
%
(
9 2
) > ; >$/
,
4 @
. %
/
% )
-* 4
( 3
% 4 - ,
! (/
3 39 32
) < 7000 ( 9
/
) !
#
<
( 1//
(
> H . %
&
% , (/
3 -. * , 2005
%>$ 9 2 2
> ) /
/
2
* 4 %
-*
$
$ (
)
!* /
44*
)2
(/ -. , (> (
.
)
2 ,
(
#))4
.( 2007|12|29
/ ;4
>$/
3
B
< H , *
* * 7!/
) M3
, /
&*$ , (/
! , ! *
*
21
)
( AAOIFI > /
6* !
; , &*$
2
(B
*
, 2005 Shari’a Standards (SSs) )>
!
, *
% >
*
O*
% (
@*! % , * 2 = *
?
&*$ *
) >
5
(
* 5&
2/
(B
(
C* , ( 2008 , 9 ),(
&*$ >
2 ) , ( /
4
/ !
*
@*! (
%4
( (
.
( 3* C ( / ) * C % ( % ( 9 2 ) 1>$/ (
% (< ) ( * ) / ( 4 !* C ! 4 ! )
*< 9 , ) Q> / ) ! 4 2 ) 2002
*2 @*! 4 1*
6 $B % ( 4 7. % %;
6 G* ( 2008/11/15 ) 4 ) # %* (< 6 ) (
3B 5. . % . 2 2 *4 ! @*! ( %
*2 / ( A* , 4 # ) % 7. C
! / % ) % 4 % 1 (. , * (
! >$ ( ( ! ! ( H ( ( ( (/ A (. . 0 *<
. ! 1 / 94
( B , / H < @;
) -* ( %4 ( / -. =
% & % ) -* B 1 / @ 3* , ; ) #$ !
;> *2
# % * ( , 9 2 / )
! . 3 56 5. 3 %* ( (/ % / % ) , * .$/
. C ! %</ 7. 9 2 *2 ); ! / / ( 2 2$ 7.
7. > C @ 6
( = 6 ( %* ' 4 / . (.
, % < %/ %6 %6 ) N % ( ,
.0 (. ( ( -. ) ( .
:
+& : '(
* '
3
56 4 ! (
*
'
(
: . K$
. ,
/
) )
*!
<* 8 '
(
=
,
9 2
/
! ) (
.1
! , #$
( <
?
, #$
% ) * , %
? ) %
9 *
% 1*$ (
) 1>$/
(
( < / 1>$/
.
> & & *2 ( ) 4
>$/
;
4
) ( C
;
4
@
/
94 1
/
@4
4
@
)
4
.
?
) % 5.
B ? 4 * B , 9 2 8B .2
4 74 @*! @; C 1 . , 4 3
</ %;/ / B / ( P$ 2008/11/11 ) $ !*
4 ) ! & 3 # -. (/ , 9 2
! ( ( . .
> ) *A ,
2/ = = 3 K = 9& < )
& C! / , / ) * / $ % ,
.
>
-. J< 2/ 4 / ; 4
: 7. ( : ) $ ! >< /3
!
1*$ $ (
<* ;
(/
!
$ M.
: -. % ,
( , 9
&*
4 )
%! (
$ (
<* ( M
-. *
94 ) &$
8 /
(B /
& ) J&/
8
%! (
7. , 94 /
D 3 &>
!*
/
7. 1 %
( <
%
O; ) (
? ?
? )
. ( % ( 4
!
, 94 /
D 3 &
, = *
, !*
/
1 )
M
94 /
D 3 & (N
>* &
2 5.
,
/
2 1
.
4
& %>$ ( 8 /
>
. !
?A ) &* %! )
) ( * &
=
* % ) 44 ' 8 1
/ 4* <* (39)
4
3
( <
3* %
%!
( /
. $ / (
! , %$
;
?
'/
(
I ! <
-* =B (
%4
' ( H , *
5 /
!
3
!*
C* , = * H 94 /
D (
, !
A ! %< ; $
8 /
) 1
8 /
3
. 56 !
?A
' 42 8 /
(
!/
7. $ (
( , %4 '
. 9
) 4
!/
, (
) )
9
)
94
4 /
<
. ( 31 K , 2003 ,
!
4 )
/ ) / 8 < ( , 9 *4 %>A M
, ( , C* .$ 8 (B *$ ' = B
. 4> & ! K (*
, *
! /
) N
.
, ( (4 3
4/
MP
H )$<
N / <
%/
4
4
*<
2/ 4
4
&
C!
/ ,
>
>
-. J<
( * !
! 2 * ! M
*2 $ -* 4 *2 * -. , 24 1*$
( 2007 , & 2 ,
( #) (39)
4 4 4* %4 *2
3* ) ;> = 3* * @ ( / -. % (/ , 4
/ H ( 6 ( 5 ( > , * .$
) 9&$/ ( ) , / 2
! , 6 -* ( % $
! ( ( ,
( 6 7. ( 6 ( ! %
6 ( % % 4 B 3* ( = ( , , @
# #$/ % ) (. , /I , / C 2 5. % (
0 / )
":
:;& ' )6 : ((
C . , /
(
* &< 1 B ( ( ( %
: )* %>$ (
% ; %!
%
/ !
(
. 4 . 8/
# %< % J!/
94 /1
%$
(
.
44
*
( 8/
. *2
&<* #&
&
2 ) )/
)
&
)2/
@*!
4 , 9
2 B %
P$
4 2
!
) IOSCO
9
>
;
% ! = -<
4
% %
/ %!
, /
7. # %< % )
J!/
94 (
. ( Phillips , 1996) ! * 5 4 &
3/
*
<
% ( <
4
4
(
)
9
< ! ( ) / 5 /
4
.$
) * /
)
*
/
.$
<* 8 /
= (
H (
)
4 )
; ) 8/
! ! (
(20 K 2007, (
)
) (
( % 30 C
/
H /
/
4
3* 6
*
B> N !/ , ;
/
. ) /
/
4
(22M21 K K 2003, & ) ,
4
3* 4
4
(
> , )
)*/
)*
>
%>$ ( , &<
8/
& M2
B
*
(
! 3
N!*
/
% ) <
(
3
56 4B , (
. (
-< / , 1
? .4
( 2
!$ #$
*$
1$ % ) 44 '
/
&
( /
/
= $ ? = B
4
)
*
( ,&<
8/
)
M3
(
( )
/
(
!
;
/
)
%>$ % /
< D
(
4
) $*
*
. ( 21 K , 2007 , (
) *
' & B 9 / 4 B ( , ! ) -< /4
7. > ! ) % * ,& * &< ( 24 )N/
3* ! ) > .( 32 K 2007 , * ) 4 = *
4 ) (7) ) Q> / (39)) 3* > , 13 ) $
&< (B %! ! % @ 9 ) ( * ! *
. ?4 / ! 9 / 4
(
,B
( / (
&<
8/
1 B (
4 K*$
<
(4
! * <
' (/ % 100 ! &<
8/
)
!
/
1
/
#
, % )
;
4
/
H
( )
#$/
/
%
?
% , & ! !
&<
) #$
!
(
% ,
/ . ; *< C
. 8/
& (
, ;>
)
8/
!
&
&<
1 B 56 , < * )
/
/
) JB
3
C
. 56/ ( , - ;2$
4
? 3
&<
8/
% ( C* . JB
. (
) #$
)&$ (
.
/
,
C 4
% (
/
H %
( %
>
( C*& %
( 6
% %/ )
< ( (
(/ C , 6
% C
.C
. ?
@
, (
? B ( C
-. ( /
-.
: ( ( 4& 7. % :
:
) ) 6 ) < ( : '
,'% :
+& /.
4 < C! >$ ( ) 42 ) ( Corporate Governance <
I % & , ( 94 3* ) / 5 ( !
94 < ) 7 / @*! 6 3* &< 8/ 3* K
%< < & / W<* < > * * ) , (
) ) 5/ = % ) / 3 N! % ( ( 44 . K$
/ ) ! 94 3 1 ) 4 ( 4 ( ! ( -. , (
3 ! , < 1 22$ 94 &
/ $ 92 (
> 9< % ( < ) / /
4 ) $
%>$ ( $6 )/ / 7< -. , 4 )
3* / % ( 7!/ , 2002
. / ( * %& , % / @6 %4 9 / $ <
: ) *2
' )
( ( ( ) ><
) (
9*4 ) 6
) 1 B , <
3* )!$
)*$
.&
)M1
( ) <
) ;
7. 2 34 < 4 (
%
3
)& .
3* <
3*
)&B 5 ) 6
)
W
(
) <
?
@! B
6 7B4
( (
# 1 3 ! (
)
$
8/
( 9* ) (
(
. /
/
) <
/
;
) @ * ' ) 6
* (
( , <
@! )
#
% Macnzy < !
)
( % 30M20 % 9
) <*
. ( 2002 ) 6
)
(
, 5$) (
2$/
= C ) %*$
1< (
: 9
!
>$
/
M2
&< )
<
)44
(
)!&
3
56 )
(
! % <
7. %
! ( 44
Enron < ) % (
, 1<
)
8/
=2 )
, ;2$
&$ <
= ( (
) <
4 62
/ % (
. * '
Enron
B 3*
. , <
)
!
( ' 9
(! >4
M3
>
!
(B 5.
(SAS No.99)
9
> - 9
@*!
@*! ) (*4 B
( (
9 ! < % 3* C
& <
P
3*
-. , )!$
9
( 6
<
9 ! /
>4 /
,
/
.
/
>4
3*
)
( 8/
<*
/
* ( ! % 8 /
(
-< / : < = + +& /-
3* & )
42 < 8
4
/
(
( (
, ongoing
(B
B
)
)$ 2< >
. #$/
1
2/
(
/ / <
% =
(
,
5
)
>$/
*
: >$/
;
(B >
=4 )
-. %;/
)* ) % , %$
. = !
I 9 2 5 * &$ ' 92 %>$ ( 8 / )
> M1
9 ( 4 ! ( 62 % ( ( 7M6 K K )2 2) N2$
2000 – 1997 > Enron / / ) 2 < # C ,
, / (* 2 ( * 94 / (* 500 ( 8 / ?&$ H
B4 4 2 * ) , / (* 3 ) 3
. * 1 4 5 !/ (
Enron , Wordcom , Exerox < I ,;B& 4 >$/ ,;B& M2
9 / ' 3* N 3 B/ / ) ) 9 ) /
B/ 3 B/ < -* ) 3* B ( -. 3*
9 < %< &; 1// ; ( 4 ) * !/ /
@> 4* 9;4 ( ! &$ ) ( Y < % )
. Enron
$ H , 8 /
>* $ %>A M3
* ) ;2$ , / 1 / )
> (39)
. ( 2008 , ( ) 8/ JB ) B / 44 P/
? %>A > $ ) 2 < ( , > $ 2 / M4
! 8 44 - ,@4 1 / ) 4 $ $
7. ) (39) * ( , 2000 4 ( 9& 2001
21 – 20 K K 2003, ( > ) > 4 $ ) = ( $
* ! 44 ' 8 1 / 4* <* ! ! 4* (
) * < ? ( ! %*B 3 # , %$ ; ) * =
? 1 92 ( / % ( ' ( O; 94 -. <* % / O;
% ( 4 ) $B <* 5/ / 4* 9;4
2 ) 9 ) / *4 % !$ , ; < JB *$
( < ) < ? . )2 / ( B/ ) 56
?&$ 8 )! ) / = *
> %>$
. / H ) / 7. . B&$ 6 < -.
3* 9 B/ %>A / 3* ** J ) ( ) ;
(
. / H
! ,
/
= *
2 B C O -*
% ( !
(/ /!
< ( (
(/ K4
(
/
<
%
2 B ) (
# 3* %
/
) )
3
56 1 B
,
/
H
H ( -. =/ * 6 2
B <
%
* ,/
H ) (
( )
%
( % C
/ ( , #$
%
H )
. ( , <
>< 3
56
8 /
)
>
(
-</ . /
J
. (
H
( JB* )44
5/
3
%< /
(
. 4 C* , $
2
) %$ ) )>$/
92 =
.
/
( ( ( (
/
H
< ( (
(/ 3
. 8 /
) %*$
. -. ) # C
/
+& >
? ' )6 :
4 94 )< (
(
) '
* 5Z )
%
/
) ) !/
) -<
(/ , C 22$
74
, 4
2< , 4 )
!
%>A /
H
(
(
. '
9
>
;
, <
;
¸
* *
!/
3* &
)
!
9
/
%! ) *
<
3* %
@
9
;
9
/
%! ) *
<
!
,B )
9
/
) (*
(
94
><
) (.
. (2007 5<
) *
,;
* <
3* &
:
/
2
)
- 3* -
' ( : < 3* $ !/ 1 B
'/1
/
( ) 2 6 3* ) 1 </
' /
9 / 3* < ; ( ( / / ) . (2008 5> )
Enron < =! B ( , <* ( >* / =! /
; 7. 1 )/ @! ( 4 94 ! @; # , 4 > &
) ( > &$ 4 , ( ) 9A
* )
/ 44 * ( H , C % 3 / % 3 6 M 5 ) . & /
) 44 ' > ) % 30 !/ / > ( ! / %<
- * C ! @; 1 B (/ , ( 27 K , 2002 , , 5$
1 </ ! ( . (* $ ) C ! ( @ 4 - ( )/ 5
&$ 1< 8 / )
> ( *& !/ .$ 4
. (7M6 K K , 2007 , )2 2)
*
!
( (
% , ( 2 $
) * =
/
( ?
M2
H . % /
( B ! * , (
)
* *
!/
'
J24
, 2*$
J24
3* ; !
J24
) *
3* !/
-* C!
(
/
(
*
; DB /
J ,
-* ( *
4 K$
% )2 %
-* % (
, K$
J24
) %<&
1
.4/ (
J24
)
; 3 %<
4 )*$
(
( /
4
>
. %<
3
! / ,
9
/
9 3*
(
< 3*
-
3*
,
( P$*
!/
. ) ,
/
) -. (
. !
1*$ * 1
*
>$/
4
3
( C ! 5/ (/ ,
3* )>$/
' -*
) M3
4
( C* , 4
4 2 B
)>$/
-*
' % ) 44
1
/
94
* &
& , * &
9
> !
,
1
</
4
5
/
&
/ )<& 3
)< % % ,/
P
/
. % , ( Phillips , 1996) - *
!* ! 2
( ) ,
3* * ! - 3 , 7 % )
.
-* B$
!* !
(
, > 2
!
0 /
H ; ( (
(
1 B (
% (
<&
.
% & (
=2
. ,
<
( (
(/
1 B
( 4 % (/
,
$
.
>$/
/
2
5
/
)
&
?
5.
%
( %;
/
H
14 )
%
1*$ ;4
><* %*
4<
( )
H
) C
. ,
/
H ) /
* (
(
.
"'
+ & :
)V 7
5.
( 39 ) )
/
)
4<
I 2001/1/1 D
/
( 8/
% 4
I 1997
. ,
/
J
3* 9 2 , @4
1
/
:
/
:
. )* &
.&
< 9* ) , #$/
2
) =4 )
*
4<
( ,
9* 4 B
. ' (2
4
: )* % %/
) ! (39)
> ! 8/
/
* 1
> %< %
C
M
. (32) )
3* A . / ( ) 4 $ 3* 3 M
. ;4
(
( /
)
!
4< 1
/
* M
.!$ B (
.
/
J
&*$
92 2
3
$ , M
J<
3* *2
! O (2 ( N< 4 ) :
+ : 1
5 9
* 9
4 (
/
( ,$
J< ( 94
!
(
)
/
:
/
*
( . #$
!
4 > /
, ( ! ' * 94 )
$ * 94 ,!
*
94 ,!
'
%
, /
?
/
* 9
<
&
,
<
V<
?4
? 4
, ( 2
?A
!
?A ) 4<
/
, !* &
%!/
*2 ? , !* &
, 4
/ 4
, #$/
!
.
>
B
'
,
>$ ( ) , * <6 2 ) 4< :
+ & : 2
%/ 3* 1 4< / . 9 / ) 2$ < = (
; - @ 7 4 C - @* ( 1>$ 3* , % <6
, B 2 2$ %< ? '/ ( 4< $ , / 3* 9
B 9 / ( !
( 94 6 % ( $ :
+ & :3
6 ? ) 2$ ( 2A ) ( ) 4< : 2$ M
' *4 %*4 *4 / ) =! ) 4 2$ % -.
. 6* )* % 3* ) * ( )
9 ) ! = H ! ? '/ 4 4< %>$ ( -. : 8 / )! M
, * 4 2$ ?&$ % % 4& ) %$ ( > ( 4<
&*$ 9 ) 2$ / $ 3 / (
, <6 / / ) !/ A ( 8 3* % =
. 8 / 94 1 &*$ ! 9 / ( / ( & > 1
> < J 4<* : (
+ & @')
+ & +. : 4
: .
3 4 C* 9& ( %/ = I < 4 ) :
: .
2$ * 4 4< ( J . $ , 4 94 D ) 9&/ .& ( 3* ,)* 4
2 H < ' ( ( ( > ( . 8 / 94 4 4
) ) 7 %& 12 5/ ( ) 5 9 4 7. , % 94 (B
. 5I
5<* ,
/
@ , 9
( $
) =;
! , &
) : + : -
)* 4 D %
) &*
B
*
<
= ( $
)
,
B* 8 /
94 , * %/
A 2$ B 2*
. =
$
<
$ ) C
54 9
%
% 4 ( 54 9
%
(2 ( 4 )
: + : A
=B % 4 %!
=B !
,
, * 4
/
!
, ,
94 -.$
, $
, >
, ;&
/
( , ( % 4 / = %!
. D
........ /
>
+ & +& ( : 5
,;B& ( ) 3
> ) ) & ( H 4
! >< ) -. ( 4< = (N ,
A 3* % % /
< ! C 4< JB $B , / 3*
. JB % 9> ) 76' H
" 9 %' B >
+ & +& : .
: )* ! < ) 4< * J 2 ( O >< )
! 3 , (*
) < : %
=
4<
J– 1
: -. 3*
, D
...( (
= ;
\ 2
!
2' (39) )
(
,
&
) 4
* M
. , /
CB 4<
% #$/
4
& )!
( /
. P$ ) , .
4 1>$ %$
/
92
%&
4&
.
* C !
1
2
(
2$ 2 ( <
4< * ? ) 2$ M
. ' 9 2$ *A< 4 2$ (;/
9
,
!
/
= ?
# 3*
M
.
*
%! ) A -.
* 1
#$/
4
J
; 4 )
,
44 /
/ 2
<6
%
( 9< , $
12 3*
12 9 < 3
56 )
@ H (
1>$ ) , ) !
1
; %
, )
* 4<
3* )
4
. 4/ 7
4 C
!
3* 1 ) , ( 24 P
: ! /
@
: 39
)
< =
%/
* %4/ B/ ) %/
-* )
*2/ ,
%
%/
* -. , >
1
;&
' 2
4
4* /
%
. 44
* %/
) , 9 / ) 2$ < = %>$ ( -. 8 /
>* > % M3
( . 8 / )! 2$ ( 94 6 % ( $
) )44 5/ 3 8 * ) 4< %>$ ( -* 8 /
7.
> N , #$/ < ( / A ( O < 4 4* A *
= 4< - 2 C 5 , > 4& ,< ( * 3B4 ( (/ /
. (21M16 K K , Lin) /
> - ! 3* * 4
, %! 4<
JB ) 4 % (
: < ' * 3* &
M4
4<* 4
3 % <
>$/
%<
! % 9&/ -. ( @
3* (
A (
%4* ?
=
.
( !
* ) A
-. *
/
)44
( ( 2< ;&
$
) 5/
=B
@ / %< ;&
B AAA <
&
-* 2
)
1
< (
. ( 2008 ( B) A
, \ %<
H , -< %6 =B &
) DE ) :
+ & +& :-
) 7. %
, *2
%/
1 * )
4<
9&$ K$* ><
1 * ) 9&$ % 1
/
)
-* ! (
4 (%/
1 * ) 9&$
/
: ! /
@
: 39
)
/
1 * ) 9&$
%! %/
2009
) !
)
) , * ) ) , O : 3
: B
% 87 , %
B *
( % 90 (
(
3* !/
@&
3*
2
5
@ >
( % 82 . 5
@ / 5
)2 /
@&
!
5/
/
@ , 2009 ) 6
2
)
)
9
/
/
3
)44
/
( %
3
/
5>
. ( (/
)
2 '
3* 4
3
$
=*
3* 4 )
( %
. , )
!
-.
( ( , @>/
3
9/ 5.
%
. (2008 5>
) Leverage M
C* 9*2
+ &
F +& :A
.
2
)
4
B
4
( )
4
(
. 1>$ =B N )
/
(
@*! 4
9* $ (39)
4
*'
3* >
!
(< >
;
>
1988
5.! % @
! 5.
4<
JB
* ) 2
4
@4
1
/
:
/
39 )
% ! /
@
: 39
)
. ( 13 5 P
: &*$
:
%.
@4
) !
&
9 2 4
)
%<
& ! -
.
4
& ) ?A
4
><
-*
, 9 2
C!
)
@ *
(
3
56
4
( 8/
4*
(
!
4 $
!
? 4 , )*
9 2
) ?A
*2 8B $
!
? & ) 1>$/
.
4< %
4 /
,
4
( 8>
+ & %
% +& :
2$
( * !
$ = &
6*
4<
(
=
.
2
I C </ 2 3 ! -. , ; $ 3
56 %
(
/
4< & ( 2
( , (39) !
,
) C* 1
4<
=! @ , &
2 &
2
> 2$* JB
3* 5
) :2$
2A (
. ( 215 P
: ! /
@
: 39
)
4
) A
%>$ ( 72$ 2A 4
4
) A
I ?
A
!
) / ( , ( 26 5
)2$
2A
/ 4
4
4
!
>
<
H (
4<
JB ) 92
5
1
= ? , 2$
( ; - ,
4<
2$ J
' &*$
92
, ( IASB 55 M54 K K % C> 39
) B
.
)
2$
N
<G: H :
+ & +& :
* )
% %
(
2 #$
(
>< ( 4 % ! (
/
3 ,
4
(
)
%
%
( #$
B / (.
, %* ) $
;
4
) 8/
?
!
)
8/
?
( B
( )
><
, .
%*
(
( ( *
-<
4<* >
/
2 3* )
J!/
94
.
(*; ,
4<
* ( <
)
/
% ,
4< %
( !
; $
8 /
/ .$
<*
/
4
) $B
; $
) ! (
-* 4<
(
H 4
(
4
( =
%
.$/ /
( , 4<
-* % )
<* 2007
. (26 K , Lin ) %*B
( <
!
2
. ! ; >< ) 4
4< 4*
><
(
) #$
! ( 2
. >< B
, ;4
) C 4
%
. , * B
2*
& *2 C* !
. 4/
: +G +'
/
JB ! 2$ #
7.
! /
( (
/
.
4< %
+'
/
H
14 (
( )
%
1*$
C ! 5.
%*
B 3*
:
! /
K*$
, #
%
6 >
(/
8 >
/
(
/1
*$*$ 3
#
, % /
) ! %< ) & % ,
) (/
$
(
/
/
) /
<
&
(
,
)
/
) #
<
(
#
, (
* 3
#$/
#
%
/ (* 60 A* , 2003
)
/
Ernon <
! A* H
% . / (* 100
! A* )
Wordcom % > < )
C!
( ) - 350 )
- /
/
) (
/
) I /
(
B
! / * 100
$
(
' @>/
( % 40 M25 %< )/
/
(
$ ,
@
P
/
, 2009 K$< (* 20 3
% &; (4& (.
(
, )
/
% H
D
) 3/
)
7. (
%4
)& ,
) (* 210 % -.
3* /
) % 6 % 2
C! (
) ,
. 3
%
( (*2
* , 2
)
C4
% 35 3
%
/
) ) *
$
,
1 (
4< %
! $
/
(
,
4
=!
( 2 >/ ) 4
) #
)
! .
.
.) !/
4 /
3*
/
/ H ) $/ ? = B % .
/ % ( /2
>< , , / H ) * #$ % =!< ! ) B % ,
' * ' 3 56 1 B , 3* @
/ H 3 56 %
' ( ) / -. ( 44 ( , D ... 8 > <
. #$ % % 3* 6 )4*
J< @ 6 5. , / H ) & % -* ! ( /3
; ! @ & B , C 2$ ( >$ '
) , ! . / / 3* @ < ? < =B 3* *
' C! ( 4 6 ) O; ! % / <
(
C 5. @4
3* / ( ! ) 4 ) &<
' =
! ( 4 3* )* & % <
% ( % ,
< % 3* ! ; ! % > / < 2< < (
' ) / 9* < -* JB$ ! % /
. / 2 4 ! 8 /
/ 4 ( ) 4
(
, /
H ) %/
%!*
) *
4<
(
/4
( (* 495 )
H
/
( ' (
/
) 4<
/
3* > )
/
! 1 )
% G*
. (/ /
( /
) *
/
5
3
5/ , / ( (
% ) ( 1
4 5.
)
/
B I .
44
9
3
9
( *4
/
*4
-.,
.
. %
! $B %
( /
(
4<
, )44
+G
,
>
;4
><
!
! %*
H
( /
: )* /
)
( /
,
) )>$
); # 3*
<
3* /
M1
%B &<
#! *
.
!
%
%4
. ,
/
>*
K&
, ,
@ / - % 4
.=!
* 4 <
! (
!
, >$/
! % )
=2 /
! ( * B (/ B ) =!
-< =B ( = (
4 (
.
/ 4 2 ;>
</
%;/ ]
= ;> =BM2
. 9 ;> 8/
C* /
!
%
/
/
@ M3
!
, *; ( ,
/
( 6
(
/
; * 2
44
( H
% )
K4
-< ( -.
# (
5.
% 4
) '
< 4& 4 ,* !
3* @ )
2$ /
(
2
.
/
.
@
%4 = , )
! 3* / (; $ )
! / M4
( <* / , * ! 3* 3 ( <
) 1 / 2 =2 H < 3* ' / / ( .$ (
3* $ O # (; ! ) & , %! ( 44 < 3*
!
3* %< / ( / (; 3B
, > &/ : (; !
@4 ( C % . @4 %< , ) ( 4 < 3* * /
. $ / /
1*$ ; ) ( 6 ) N< * ! 2 B D / /5
. 4 1*$ .$ ) &;
3* ,
(
*
!
$
!/
% & /6
*
9 2
(B
%
! 3 3* C
( / /
<
%
C , (/
C44 * &
(B ,
% 4
*2
@*!
/
H
%
C 4 , ; 3 %< ( <
%
9
)
%/
2
>
!/
.$
(
*$
. ,
7!/ 2$ )
( / 54 ) 5! 5/ ) 8> 3* % % ) ( M7
2 B ( H , C & C & C 3* 9*2 / ( / %>$
* 4 2 B / %>$ ( -. 9 %6
C/ )B& ) . 2A 3 , %2 @ % % % (/ )
< $ ! 9 / $ 9 ( C< ( ( = G % 14 ,
9 / ) /
> ( ( B 14 , ;& = = ( ! *!6
) 4 < I
*2 , 44 ' > (! 2
1 / )A / C , * C % $ 9 3 J! 4 * 4 @ ( 9
@ : 39 ) 1*$ 9 ) H ( ( * ( 44 @ 3* ; $ 8 /
.( O 5I : 6 : B / : ! /
, %2 %2 3* ) % (
) /
I * 4 C/ &
'
/ /
%
M8
4
$
B /
$
B ( , %
C P I
.
*2 , >$
< 42
2 B % ;>
*
*2
, (B4
3*
(B
(
&<
/ %
4
(
*
,
!
%
> )* &
%
3* , $
,
) <* !
. ( !
A
2$
3*
G
@*! (
)
Q> /
, (4
( * )
=!
M1
. 2007 , ( ,
)4
" 42
3*
Z
" < , %>2 ,
' I M2
(Z
^( ^ 2009 (
.Y) @ ^
' I %>2 34* )*
3* /
/
%* , (
) %
/
< , %! , (
M3
. 2009 , *
* 2 /
9<
! ,
) ! , (/
)
* ) / 9 ) ( # , ( (
( )* , ( /4
/ ! , < ' ! , / 4 .$ * 3*
. 2007 , (/ , (
3*
/
, ) B
/)
4
9 < , , 5>
M5
* *
/
= ( 2 /
9<
, )
/
%
9
. 2008 / 11 / 8 ( ,
(39) )
)
!
4 )
!/
^ ^ (
M6
(/
(4
)4 ! ^(N
< /
4
3* I (40)
. 2002/9/25M24 ( ,
, =
)
)*
6
,
64M63
9
, <
3*
' /
# . % , 24
M7
. ( , 2005
)
)*
6
,
4 /
<
! 4 , , *
M8
9 . 2006 %*I 14 ( , )
Q> /
4
, =
)
) *
<
3*
) %
9
;
, ( ( <
, 5<
M9
. ( 2007,( 2* , 24 , 108
, 29
5
/
, ( 2* )
9
/
%!
*
/
/
= 4
@! . , M10
, =
)
)*
6
, (/
(4
)4 ! ,
. 2002/9/25M24 ( ,
* $/
,
/
<
-
5 =<! ,
(
M11
.
2008 – 27 <
)4 ! ^ /
-
) (39) )
4 2 4
, > ^ ( M12
M24 ^( ^
^ =
)
)*
6
^ (/
(4
. 2002/9/25
/3/10 www.GulfBiz.com
>*
/
J<
2 , O*$
%
*! M13
. (2006
) )
)
, )> /
5/
&
)
H * * , ( , C< M14
. ( 2008 http://www.darelmashora.com .)> /
/
(
! ,
/
4
(
>
, ($
, ,2 M15
3*
/
, H
)*
6
,
/
*
* ,
/
. 2009M4M28 (/
, , * 4
9/
" %
8 / 3* 4 @4 O $ , 3 , )2 , 2 M16
.( 2007 ( , 70 M69 – 9 –
,
>*
/
J<
2 , )
9
, The Gulfbis.com. O*$
%
*! M17
. 2006 / 3/10 )
– 56
, 2008 /2/18
) <
H
34*
, (
; $
*! M18
. 2008 ?
,
, @ M V 1429 %/
=
, ) 2 ,
( # M19
Calender de mise en oever des norms IAS en Europe et en France,2007,
www.acc4arab.com
3* C 8/ *2 < # , ( . , & M20
^ = ) )* 6 ^ (/ (4 )4 ! , ) /
. 2002/9/25M24 ^( ^
,
/
.! , %
@*! @; / , ( B M 21
/
,
* *
/
= ( 2 /
9<
. 2008 / 11 / 8 ( , )
/
%
9
3*
. > /
B ) *
2
%
, 1< , 9 M22
. 2008 , )
O*$
% (
@*!
% 4
sheriftawfic@yahoo.com , http://www.mstawfik.bizhosting.com
. =
)
6
, 2005 % , , 5$ M23
. 2002/9/25M24 ( ,
)
6
, <
) ) 6
)
(
, , 5$ MM24
. 2002/9/25M24 ( ,
. =
26 5 , www.cma.gov.eg M25
/ ! $ , www.alhazera.net M41
/ $ , www.cnbcarabia.com M42
:
'
1- Accounting and the banking crises , 2008 , Memorandum submitted Sir David
TWEEDIE , Chairman , Intern International accounting standard board , House of
commons treasury committee “BNKING CRISES INQUIRY” November 2008, on line
www.iasb.orgavailable :
2- Deloitte , IASPlus Home Page – News about International Financial report No.7 ,
http://www.iasplus.com/index.htm2007, Available on line :
.www.fasb.org3- Financial Accounting Standards Board,
.www.iasb.uk4-International Accounting Standards Board,
5-Lin , Guy Wan Jia, 2008, Financial dervitives : New instrument for earnings
.http://proquest.umi.com/loginmanagement, Ph.D. Walden Uiversity,
6- Susan M. Phillips, Federal reserve Board , Remark by Governor Susan M. Phillips,
Aaccounting and Auditing standards and bank supervision , At the 23rd Annual
Accounting Lecture Sries University of Tennessee Chattanooge ,Tennessee, October
. 24 , 1996
7-Summaries of International Financial Reporting Standards , IAS 39 Financial
Instruments : Recognition and Measurement 18/11/2007
8- www.Fasb.sasno99
You might also like
- Pride and Prejudice: Bestsellers and famous BooksFrom EverandPride and Prejudice: Bestsellers and famous BooksRating: 4.5 out of 5 stars4.5/5 (19653)
- Art of War: The Definitive Interpretation of Sun Tzu's Classic Book of StrategyFrom EverandArt of War: The Definitive Interpretation of Sun Tzu's Classic Book of StrategyRating: 4 out of 5 stars4/5 (3321)
- The Subtle Art of Not Giving a F*ck: A Counterintuitive Approach to Living a Good LifeFrom EverandThe Subtle Art of Not Giving a F*ck: A Counterintuitive Approach to Living a Good LifeRating: 4.5 out of 5 stars4.5/5 (20026)
- The Subtle Art of Not Giving a F*ck: A Counterintuitive Approach to Living a Good LifeFrom EverandThe Subtle Art of Not Giving a F*ck: A Counterintuitive Approach to Living a Good LifeRating: 4 out of 5 stars4/5 (5795)
- Wuthering Heights (Seasons Edition -- Winter)From EverandWuthering Heights (Seasons Edition -- Winter)Rating: 4 out of 5 stars4/5 (9486)
- Habit 3 Put First Things First: The Habit of Integrity and ExecutionFrom EverandHabit 3 Put First Things First: The Habit of Integrity and ExecutionRating: 4 out of 5 stars4/5 (2507)
- American Gods: The Tenth Anniversary EditionFrom EverandAmerican Gods: The Tenth Anniversary EditionRating: 4 out of 5 stars4/5 (12948)
- How to Win Friends and Influence People: Updated For the Next Generation of LeadersFrom EverandHow to Win Friends and Influence People: Updated For the Next Generation of LeadersRating: 4 out of 5 stars4/5 (2314)
- Habit 1 Be Proactive: The Habit of ChoiceFrom EverandHabit 1 Be Proactive: The Habit of ChoiceRating: 4 out of 5 stars4/5 (2556)
- The 7 Habits of Highly Effective PeopleFrom EverandThe 7 Habits of Highly Effective PeopleRating: 4 out of 5 stars4/5 (2567)
- The 7 Habits of Highly Effective PeopleFrom EverandThe 7 Habits of Highly Effective PeopleRating: 4 out of 5 stars4/5 (353)
- Never Split the Difference: Negotiating As If Your Life Depended On ItFrom EverandNever Split the Difference: Negotiating As If Your Life Depended On ItRating: 4.5 out of 5 stars4.5/5 (3278)
- The 7 Habits of Highly Effective People Personal WorkbookFrom EverandThe 7 Habits of Highly Effective People Personal WorkbookRating: 4 out of 5 stars4/5 (2515)
- The Iliad: A New Translation by Caroline AlexanderFrom EverandThe Iliad: A New Translation by Caroline AlexanderRating: 4 out of 5 stars4/5 (5718)
- Habit 6 Synergize: The Habit of Creative CooperationFrom EverandHabit 6 Synergize: The Habit of Creative CooperationRating: 4 out of 5 stars4/5 (2499)
- The Iliad: The Fitzgerald TranslationFrom EverandThe Iliad: The Fitzgerald TranslationRating: 4 out of 5 stars4/5 (5646)
- How To Win Friends And Influence PeopleFrom EverandHow To Win Friends And Influence PeopleRating: 4.5 out of 5 stars4.5/5 (6521)
- The Picture of Dorian Gray: Classic Tales EditionFrom EverandThe Picture of Dorian Gray: Classic Tales EditionRating: 4 out of 5 stars4/5 (9756)
- Wuthering Heights Complete Text with ExtrasFrom EverandWuthering Heights Complete Text with ExtrasRating: 4 out of 5 stars4/5 (9929)
- The Odyssey: (The Stephen Mitchell Translation)From EverandThe Odyssey: (The Stephen Mitchell Translation)Rating: 4 out of 5 stars4/5 (7770)
- The Picture of Dorian Gray (The Original 1890 Uncensored Edition + The Expanded and Revised 1891 Edition)From EverandThe Picture of Dorian Gray (The Original 1890 Uncensored Edition + The Expanded and Revised 1891 Edition)Rating: 4 out of 5 stars4/5 (9054)
