دور المعايير المحاسبية الدولية ومعايير الإبلاغ المالي الدولي في الإفصاح المحاسبي - دراسة تطبيقية-

Abstract

This study dealt with the issue of international accounting standards and international reporting standards and their role in accounting disclosure, where accounting disclosure contributes to providing accounting information to its users related to and outside the institution and making rational economic decisions, which enhances confidence in this information and increases its quality and transparency on the one hand, and its comparability and circulation at the global level And reliance on it by the stakeholders of the institution.