Abstract

Abstract: all accounting procedures established evolved to deal with the traditional business environment accounting system in order to get out information credible and more appropriate for the decision-making process. Today, in light of the enormous development that the right business and the application of the countries of the world the new of e-commerce and globalization, which removed all restrictions economic and border states and turned the local markets to open global markets through e-commerce environment, has put accountants in front of new challenges in accounting thought, handled researcher Subject revenue accounting generated through e-commerce and the importance of the disclosure of this revenue in the financial statements of economic unity of the fact that the revenue and achieve and recognition represents one of the e-commerce problems, Vafterd researcher it could Economic Unity administration determine the amount of generated revenue from e-commerce and disclosure of this revenue in the data Finance can not ignore the fact that become a reality through the exercise of economic activities and the size of this revenue to total revenue of economic unity, has the researcher suggested that the disclosure of the revenue generated from e-commerce makes the financial statements more equitable and credibility so as to enhance its position in the competitive market and provides information enhances the ability of users of financial statements in the decision. It is therefore essential to the economic unit to take advantage of all its potential physical and human resources in the use and application of electronic means available to enter the area of the new business environment, especially with respect to revenue generated from electronic commerce.

DOI:10.52113/6/2016-6-1/1-1123