Qatar is an Islamic country that is well known in its intentions of attracting inward investment form foreign companies for major industrial projects in the country that are of high benefit in its return. The government of Qatar is in high need of foreign investors who bring foreign exchange in the country with high benefits going to the government. The foreign investors in Qatar will in turn bring higher confidence in the government in terms of its financial and regulatory reporting regimes; hence the high need of the foreign investors by the government. Adoption of the standards Board is all what has been accepted by the Ministry of Economy and Commerce that is granted by the International Accounting Standards Board in the Absence of national accounting principles and practices that will in turn be of high use to the country’s policies (Rossouw, 2010). The country’s terms international accounting standards to be the national accounting standards; hence the reason as to why the government is so much determined in foreign investors in the country. This is the reason as to why the financial statements are drawn up to the international accounting standards (IAS). The Qatar central bank (QCB) was able to approve a separate set of accounting standards because the standard issues by the QCB are said to be more or less similar to the pronouncements of the IASB.
Research has shown that the operations in Doha Securities Market (DSM) began to be operational in the year 1997 and it had all the listings of Qatar public shareholding companies. The growth was high to an extent that by the end of 2001many companies had been listed in the exchange amounting up to 21 companies. DSM is mandated to be more transparent in its dealing to ensure that its operations are well coordinated with no delay (Nita, Petre, 2009). This will help ensure that the policies of the country that are different from those of the United States are well evident. DSM is very competent in ensuring that it be financial statements of all the 21quoted companies are made widely available to ensure that they do not interfere with the policies that make the country moving ahead and not backward whatsoever. DSM has on the other side established clear guidelines for financial reporting by the new entrants to the market as this will help reduce the high competition that will be evident when many firms have entered the market. It has well taken the role of promoting improved standards of reporting by the companies that are listed in the DSM for the purpose of ensuring that all the country’s policies are followed to the latter.
The country ensures that all its business enterprises highly maintain adequate financial records as this a requirement of the country for all the business that are being run by investors. The commercial companies’ law is established by the accounting and reporting requirements for all the companies operating in the country and has a limited liability as well. The taxable income must be recorded in accordance with the accruals basis of accounting in regard to the Income tax Regulation that ensures that the country policies are well coordinated (Shanta Shareel, 2000). All the original documents that were used during the opening of the firm must be availed for the purpose of inspection of the country that is very much determined in moving ahead; since, the inventory books and general ledger are involved in the records.
Within the period of the first six months, the audited balance sheet, auditor’s report, income statement, and the public shareholding companies are supposed to be submitted for the purpose of ensuring that the policies of the country are not interfered with at all cost. The general assembly of shareholders is required to be presented by a representative of the ministry of economy and commerce for the purpose of ensuring that the policies are made right and not interfered with. An audited financial statement of the limited liability must be submitted to the ministry of economy and commerce in the first period of 10days at the general assembly meeting and its capital should exceed QR500, 000 for the sake of ensuring that the policies of the country are not altered by all means. In the case of companies with limited liability, they tend to be obliged to hold meetings just once in a year and not more than that (Russell & Amernic, 2008). The income tax regulation of Qatar is best in specifying all the reporting requirements for the taxpayers of the country and they are supposed to do all that is required of them at all cost whereby in addition to the general accepted reporting requirements, all the taxpayers are required to support audits financial statements. These financial statements have detailed analyses of fixed assets and depreciation calculations that are in high need and of great use in the implementation of the country policies.
A half yearly interim is required to be prepared by all the companies who are listed in the DSM despite there being no formal requirements that has to be followed to have all statements reviewed by independent accountants. This explains the reason as to why all the companies listed on the market have opted to have a review report form the accountants in the shareholder protection. The country requires that the financial statement must meet the requirements of IAS 34, which is as well referred to as Interim Financial Statements.
QCB is very okay in regulating all the financial reporting and disclosure requirements for all the commercial banks, finance requirements, exchange houses and l the investments that are taking place in Qatar as a whole. These are entities that are required in furnishing the QCB with monthly accounts in the required format that will help in comprehending financial statements. This will be highly required and recommended for all the annual basis that are based on the QCB banking standards applicable to all the commercial banks and IAS for other financial services entities. The country’s ministry of Economy and Commerce is required to recommend adoption of the standards promulgated by the IASB for all commercial entities that are required in operating in Qatar.
When a limited company has a capital that exceeds QR500, 000 it is highly required to have auditors who should be appointed by the general assembly on a yearly basis and all the final income tax declaration need to be accompanied by a financial statement. These types of statements ought to be audited by an auditor who is registered and should as well be based in Qatar for the sake of ensuring that all the policies of the country should be well maintained. For the company to be audited, the auditor should be independent of the company that is to be given the credit. The organization of the Auditing Profession regulates the auditing profession with the aim of ensuring that all the policies of the country are not interfered.
All the set of accounts is supposed to audit company report on every set of accounts in the general assembly. In the accountant’s report all the auditors have to express their opinion on whether the balance sheet has a fair presentation in their report in terms of loss and profit that will be useful in making the country policies. This balance sheet is very important because it will present a fair view of the financial position as they are in the actual state of affairs of the company. On the other side, all the required laws that should be encompassed by the company have to be put in the right place to ensure that all that is required by the law is contained in the company’s article of association. The auditor has another duty of reporting whether the stocktaking procedure has been well conducted according to all the principles that are supposed to be followed to ensure that all the policies of the country are not interfered with at all cost. This process will as well help keep the company in the best way possible and establish whether the auditor has obtained all the required information that has to be contained in, the board report that will be produced by the directors handling the policy matters of the country. The auditor has the mandate of ensuring that the information that is produced by the board of directors is in agreement with the accounting records of the company and record all the violations that might have taken place during the financial year. He also has to investigate if the violations that have occurred have in any way influenced the activity and all the financial standings of the company.
Qatar being a Muslim country, it has no body that is primarily responsible for issuing pronouncements on professional ethics, auditing standards, accounting or even by-laws in the whole country. This is because it does not perceive that to be of any importance towards policies that govern the rules made in the country. However, all the activities of audit firms are regulated by the Ministry of Economy and Commerce with the aim of maintaining registers of auditors who are strongholds in a business (Nita, Petre, 2009).
Qatar being a Muslim country, it has banking activities that are consistent with all principles of sharia law and practical application and this is more effected through all the developments of Islamic economies. Qatar economies prohibit payment or acceptance of interest from all the people it has loaned money as this is against its policies that are very different to those in the United States of America who on the other side impose interest rates to bank loaners. Qatar terms charge of interest to be sinful and this is the high reason as to why they prohibit such action when lending money to people who need to use it in the expansion of their business or investing on other fields (Sandu, 2012). The country financial intermediary only accepts deposits from surplus units on the liability side and offer financing on the asset side and this happens only on the deficit units. Qatar has some main types of banking system that make up its policies to be different from those of the American banking system. These type of banking system that are employed for use by Qatar are namely; the usual interest-free current accounts, saving accounts and the investment accounts that deals mostly with the bank and the money depositor. The investment accounts seeks to ensure that the profit and loss sharing principle is well employed for use for the benefit of both the bank and the depositor. This implies that if profits are experienced the both parties feel the impact and in case loss occurs risk is shared between the two parties.
Qatar accounting principle accounts for its policies and the way they appear to be. This type of accounting that is employed for use by Qatar provides appropriate information to all the stakeholders of any given entity and they help in enabling the entity to known that the entity is continuously operating through all the bounds of the required law of any Islamic country. The country aims at ensuring that all that it does give good delivery in its socioeconomic objectives that contribute highly in its policies that govern accounting in the whole country. This method of Qatar accounting is defined as a process that is aimed at identifying, communicating after measuring all the required relevant information through the use of a code of ethics that comply with all Islamic countries (Keating & Gates, 2002). Judgment and decisions in the whole country have to be done in the right way that will seek to ensure that all the expected and potential information is well used in the right way and in the right order to ensure that the policies of the country are well used. The Qatar accounting system seeks to enhance seek to enhance social welfare through seeking the blessing of the Almighty God whom they believe will help in the affirmation of all the policies that they employ for use in the country. Qatar being an Islamic country, its method of accounting systems is very different from any other type of accounting like the conventional one used in the United States of America. All the business activities s is well measured in the whole country.
When the comparison of the Qatar accounting system is compared with the accounting system that is employed for use in the United States of America then the differences in accounting policies will be much evident. Conventional type of accounting system is all that is employed for use in the United States of America, while the Qatar accounting system of the Islamic type that uses the Sharia Law system (Richardson, 2008). Conventional method of accounting used in the USA is a clear process that identity’s, measures and communicates all the economic information that is highly required for use in permit all the judgment and the right decisions that have to be used in the system it minimizes chances of any error form occurring. This type of accounting is very precise in communicating decisions that have been used by the accounts in the United States and all the reports that have been dedicated to the board. Conventional accounting in the USA uses book keeping that goes hand in hand with the double entry system while the Qatar accounting system does not employ double entry system method in the accounting process. The conventional accounting system aims at serving all its clients and takes the accountability service for all its agents to the best of their needs. The Qatar accounting system is on the other side devoted in attaining all that is best of it by ensuring that, it uses the principle of its business wealth to separate the ownership the business control in the corporations. This is best effected through the use of the country’s policies of accounting system. The Qatar accounting system seeks to keep all the records of transaction that has taken place between the bank and the clients while USA keeps all these accounting records with the aim of making follow up on clients who do not want to pay their loan back. This means that they have evidence to auction property of they who do jock with the banks money. Qatar keeps the records, but they do not charge interest on the money due to the Islamic Laws, which does not allow the interest charges on people borrowing money from the bank to carry out investment programs or even business matters; thus due to lack of interest charge rate they find it easy to pay back the borrowed money.
The two accounting system that is evident in the USA and Qatar, imply that accounting is more concerned with the provision of information that is very useful in matters to do with the decision making of the given organization transacting accounting matters. However, the two accounting system has different objectives of providing information that is determined by the different policies in the two countries that are applied in accounting. On the side of Qatar (Islamic) Accounting, the objective of providing information is based on the decision that will be used in relation to the assessment of compliance with the sharia in the organizational dealings (Sandu, 2012). This will give extend that will be required to ensure that all the objectives are met in the latter without interfering with all the policies that govern accounting techniques of the country. Conventional accounting that is used in the English nations, especially in the United States of America provides information based on the decision relating to the allocation of scare resources, which are needed for use by all. The decision that is used in conventional accounting is more focused on ensuring that all the scare resources, mostly employed for use in buying and selling have to be well balanced in ensuring that all the investments that are done are useful to both the government and the people of the whole nation. This decision is more useful as it balances everyone in the whole ecosystem and ensures that the rich do not pin down the poor to extent they struggle to survive.
There is a big difference between Qatar accounting policies and conventional accounting policies on matters to do with how the information is measured, recorded and communicated to the rest of the people. Measuring, recording and communication of the provided information in Qatar is done through identifying of the socioeconomic and religious events and all the transactions that have been done in the recent past. This helps in giving a clear analysis of how the information that is given should be measured or even validated in regard to the policies used in the accounting system of the country. The current valuation that is employed for use in Qatar has proved to be very useful and successful in the country’s accounting system (Naranjo-Gil & Hartmann, 2006). The only shortcoming is that it applies only to the Islamic community who are the major customers of this type of accounting policies. The Qatar accounting system engages in the desegregation of items into the required elements that are useful to the people banking with this type of accounting system. The Qatar accounting system ensures that all income that is obtained in various types of Sharia compliant contracts is split into smaller interest that are of great use in the banking sector. This big difference is as a result the different accounting policies that are evident in the communication of information in the country. Communication, recording and measuring of all the provided accounting information on the Conventional accounting system is very different because; huge efforts are concentrated on the identification of the economic events and all the transactions that have taken place+ in the recent past. It also gives an explanation of how they should be used well in improving of the accounting policies in the States. Conventional accounting has used its policies in overcoming all the limitations that were evident in the historical accounting through the inflation on the current value of accounting. This is the reason as to why the policies that are employed for use in the United States conventional accounting system have proved to be very different as those employed for use in Qatar due to the reason that they work totally differently. Conventional accounting used in the USA was best in the use of ideas that were of high use of the country as they had high objectives despite the complex that was in them. This contributed in the perfection of the country, accounting policies that were very different to those of Qatar.
The use of the information had been provided proved to be very different due to the policies that were used in Qatar and those of the United States. The difference in the use of the information showed how policies that are used in Qatar different from the ones that are used in the United States. There is a rule that has to be followed to the latter in the provision of information in the country and it aims at ensuring that they provide information does not exceed the benefits to the users and this also give permission of ensuring that users of this type of accounting are not only the Islam’s alone but the society at large. In Qatar the information is used to give a fairly good focus to the whole Gamut of the stakeholders who are recognized in the country. This is well recognized by the corporate accounting in the country who on the other side enable the information stakeholders give asses and compliance with the Shariah by a loss assessing that all the socioeconomic objectives of the organizations are met in a more ethical way. The coming to terms with the socioeconomic benefit of the country policies is done with the prevention of any harm that might take place to any human. The sharing of information in Qatar is not limited to creditors and investors alone, but the whole society is involved, unlike in the conventional accounting where there the creditors and investors are the group with access to information. Human are very important; since, without them even achieving of equitable allocation and distribution of wealth that come as a result of the use of the information is a big problem. The stakeholders of the corporations in the country are well informed on what is required of them that will be in line with the country’s policies. On the other side, conventional type of accounting focuses mostly on the stakeholders and creditors who are the key financiers of the sector in the process of using information. This is because; the information that has to be shared is necessary for the shareholders, financiers and creditors and not just anyone who might not be in need of the information. Sharing of the information with the target group helps in saving time and resources that could have been wasted for no apparent reason.
In the case of the antecedents and all the legislations for reporting Qatar policies are very different to those of other countries and especially those of the United States (Jones & Solomon, 2013). This is due to the fact that Qatar being an Islamic state its accounting policies are major based on the ethical law originating in the holy book named Qur’an while in the side of the United States they do base their legislation’s for reporting on the Quran rather they base them on the Bible. In Qatar all the socioeconomic activities of the country are reported by through the use of Sharia and all the right standards of accounting in the Islamic Sector. The corporations in Qatar do not serve Islam’s a lot despite them being the largest in number in this type of banking sector, but serves the whole community a factor that, makes it to be accountable of any mistakes that are evident in the banking sector through accounting policies. The accounting used in Qatar uses Sharia principles in its operations and this makes it to be on toes in doing the right actions all time to avoid disappointing its customers. This type of accounting goes an extra mile in its operations to ensure that it impresses all its employees and serves them when the need arises fully. On the side of conventional accounting in the United States, is a product of a culture that is more based on the modern commercial law that is very different from what happens in Qatar (Hussain, Islam, Gunasekaran & Maskooki, 2002). This shows the accounting technique in performing a legislative act that is highly required for reporting to affirm its accounting policies that work differently with those in Qatar. Conventional accounting is a type of believe that is best in linking of actions and values that will in turn aid in the legitimization of the actions of the accounting policies used. This is best in ensuring that all the policies of this accounting system do not interfere with rather they are perfected to the very best. That these restrictions are imposed by the conventional accounting are very necessary because; if they were not there, then it could mean that human beings could have been the instruments that could be used in the process of subjecting change through the democratic legislation. The different techniques used in the process of legislation and in reporting of information prove the big difference between Qatar policies and other policies employed for use by different countries and for this matter the United States of America.
On the aspect of Accountability, the policies that are used in Qatar (Islamic) country are very different compared to the one used in other states like the USA. When we focus on the accountability that reside in Qatar we realize that they encompass a two dimensional context to affirm the policies used in the nation. Qatar accountability of all the policies that have to be employed for use in the transcendental accountability that is dedicated to Allah for the sake of ensuring that the policies of the country are not interfered with at all cost (Guo, 2012). On the side of conventional accounting system accountability is highly advocated for use as this acts as a form of record that is highly needed for use by the United States accounting policies. In the United States accountability is taken serious, especially on matters to do with the personal accountability to all the individuals who are doing banking in the country. The individuals should in a better position in controlling resources and all stakeholders; since this will be so useful in all that is required in making all the policies work out.
The foundation is another aspect that gives differences that are evident in Qatar and the United States of America. This is because; in Qatar religion is so much esteemed whereby a man is required to pay responsibility of all that he did in the judgment day (Holtzman, 2007). If his deeds were bad, then he will be punished by God and he dwells in hell forever while on the other side if he had good deed then he will rule forever with God. On the side of US a secularism is employed to an extent that there is nothing like judgment day and no one will be punished by God. According to the foundation of the US accounting policy’s life will be lived to the fullest and only world is the end of life.
The Qatar accounting system balances all the benefit that is incurred and the costs that are incurred in the accounting process as well. This possible through the use of its accounting policies. In the conventional type of accounting, this type of balancing is not that much advocated for use; since, the profits in other terms referred to as the benefit that are obtained in the accounting system are raised to a high bar, implying that they have to be higher than the cost that has been incurred (Glover, Prawitt & Wood, 2006). In conventional accounting then lower the cost incurred the high the profits are expected in return. Qatar as a nation balances the returns because they do not impose interest charges on its customers due to the functionality of the principle that are employed for use in whole.
The distribution of financial statements brings out the difference in the policies that are used in Qatar and those used in the USA. In Qatar substantiality is a judgmental process that is used in the country, accounting policies whose benefits are experienced by all the people involved. All the financial statements provide a fair view for all to see the transactions that have been carried out and to give comments where they deem necessary, while in the United States financial statements are presented to the management team who recommend where necessary and not the whole public.
The timeline is an aspect that bring the difference in policies that are used in the Qatar and in the United States. In Qatar information has to be shared at the scheduled time with no delay, failure to which it loses meaning while in the United States of America information is not shared on a strict time line (Cullinan & Bline, 2003). It is shared in the right timeline and it’s not easy for information to loose timeline. In the United States, information is shared but it has to be made reliable through ensuring that all the aspects of transactions are well known and all the impairing made reliable in the right manner. This ensures that there is a clear balance between reliability and relevance that will seek to ensure that all the economic needs of users are met accordingly. Degree of judgment is employed for use in a case like this, implying that all the aspects of transaction in the accounting process are well stated and clarified accordingly. This is the reason as to why the policy of timeline is very much different between Qatar and USA.
Comparability as well brings out the difference that evident in Qatar policies and those used in the United States. In Qatar, trends of all the financial position are compared on a timely basis for them to be sure of what has to be done to better the current situation at hand. All the financial entities are well compared for the purpose of ensuring that transactions and other events are carried out in a consistent way throughout an entity to avoid any inconveniences in the operations that are carried out. In Qatar, the aspect of comparability is carried out with the aim of ensuring that all the users are well informed of all the accounting policies as well as what is required of them by the policies (Annuar & Bakar, 2010). They are informed of the changes that are about to take place and of what benefit they will be to them. Users are made aware of the differences that exist between accounting in other countries and in Qatar, which are inclusive of transaction process that are totally different and very important in their banking. This is because; users are much interested in comparing financial positions, performance and all the changes that have been taking place in the sector to prove if actions are taking place in the right way. In the United States only the shareholders, financiers and creditors are mandated in knowing what should happen with regard to the comparability of financial systems over the years. This is because they are the ones who will make the necessary changes in the required time and ensure that all is well. They are mandated in giving out all the financial statements showing corresponded with the information that is provided. This is different due to the policies that are employed for use in accounting measures of the United States.
The completeness of the information that is provided brings out the difference in policies that are used in Qatar and in the United States of America. Qatar as a country ensures that all its financial information is reliable and complete thus ready to do all the work that it has been mandated to perform (Al-Hazmi, 2013). The aspect of information being complete means that all the required details are faithfully represented in the document before it is presented to the people for approval and corrections where necessary. This happens in Qatar but in America things are totally different due to the different policies that are also used in the country. This means for the financial statement to be regarded complete, the financiers, creditors and the shareholders have to be involved in making the final touches or even the required changes. This explains the difference in the policies that are used in Qatar and other countries in regard to completion of the information in the financial statements.
Neutrality is another aspect that brings the differences that are evident in the policies of Qatar being a Muslim country and other countries and in this case the United States. Qatar seeks to ensure that all the information that is contained in its financial statements is very neutral and is very free from bias while in the USA this not always the case due to the fact that only stakeholders, financiers and creditors handle such cases. In Qatar all the financial information is neutral due to the fact that they will influence the decision or the judgment that is made and that might in one way or another affect any problem that might arise (Accounting policies, 2004). In the United States financial information is not made neutral since there is a big difference between the people who are being led the money and those who have financed it. They all have to get a different share in terms of profit to ensure that no one takes advantage of the others. In Qatar accounting information serves the information needs of its users with no bias or even unfair information that might be given out in the whole process. In this type of accounting it impossible to get one type of group that is given an advantage over the other type of group as they are very fair to everyone. as earlier stated in the united States the higher the contributions form one person the higher the rate of interest or even benefit he will enjoy (Abed, Al-Badainah & Serdaneh, 2012). In Qatar any reporting that aims at focusing on profit in most cases depletes attention that is required to be deployed in the social entity. This type of attention is more in the Qatar as it is deemed very crucial and highly necessary as per the good requirements that are being employed for use in ensuring the policies are in the right use (Abdel-Rahim & Abdel-Rahim, 2012). Their some information like halalness that this only useful to Muslim and this keeps some users away as this type of information do not apply to them by all means. On the other side, the USA is so much into ensuring that their policies have to be followed to the latter in a bid to ensure that all the information is made important to the shareholders and all the creditors and financiers who are the key stronghold in matters to do with financial statements. Faithful representation is another aspect that brings out the difference in policies that are used Qatar and the ones that are employed for use in other countries like the US.
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