International Journal of Accounting and Management Sciences (IJAMS)
Vol1 No.2 October 2022
DOI https://www.doi.org/10.56830/IHEA1443
Author
Maged M. Albaz
Magdy M. Melegy
Ahmed M. Abu-Sheashea
Ahmed Z. Metwaly
Abstract
The researchers have shed the light on the specific nature of NPOs by reviewing two models,
the CAs in the Arab republic of Egypt and charities in the United Kingdom from legislative side and
determine the most important organizational and financial aspects. And The Researchers found a
rapprochement between the concept, characteristics and activities nature of both the CAs and
charities, but the United Kingdom is more significantly regulated than Egypt in the legislative and
accounting regulation, so the researcher will address in the next section the problems and challenges
facing the NPS at the international level with a focus on the Egyptian CAs.
Keywords: Accounting Regulations/ NPOs / CAs/ Disclosure.
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