وأثره على القوائم المالية IAS/IFSR الإعتراف والقياس المحاسبي وفق المعايير المحاسبية الدولية

Abstract

The study aims to demonstrate the effect of accounting recognition and measurement on the financial statements in accordance with International Accounting Standards. The study included the concept of accounting recognition and measurement, recognition of the measurement of balance sheet items of assets and liabilities according to recognition and measurement standards, and the recognition and measurement of financial instruments in accordance with IAS39 , And the effect of accounting recognition and measurement on the balance sheet, results account and treasury flows, as well as the list of changes in special funds and the appendi x