الفهرس 
الإطار الفكرى لنظام البناء والتشغيل ونقل الملكيةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
B.O.T system is becoming one of the most important development strategies recently applied in Egypt.Unfortunately the Egyptian governmental agencies did not give due care to formulating appropriate laws ,regulations,and conceptual framework to such type of projects.
As accounting is playing a vital role in providing the appropiate accounting treatment to different transactions carried out by different types of business organizatoins including B.O.T ones,so this study aims at analyzing the degree of applycability of current Egyptian accounting standards in providing appropriate accounting treatment for the major accounting problems related to the very special nature of such projects.
The study revealed that B.O.T projects have distinguished features compared to other forms of investment ,the necessity of providing a conceptual framework for B.O.T projects by specialists working in the field of accounting ,the necessity for reviewing and developing current provisions for applying B.O.T in Egypt,and finally inapplicability of Egyptian accounting standards no.1,10,14,22,23 to B.O.T projects and the necssity for securing an appropriate tax treatment ,and issuing a special accounting standard for such projects.