الإفصاح وفق النظام المحاسبي المالي في ظل التوجه نحو المرجعية الدولية للمحاسبة IAS-IFRS

الملخص EN

The objective of this article is to clarify the extent to which the accounting system has been implemented in accordance with international accounting and financial reporting standards.

We have adopted the comparative approach to clarify the points of agreement between them in terms of accounting disclosure standards.

However, its inconsistency with changes and amendments in international accounting standards since its proposal as a project in 2004 does not serve the disclosure process