دور مراقبي الحسابات في تعزيز خدمات فحص مناقشة و تحليل تقرير الإدارة (A & MD)‎ المرحلي بتطبيق المعيار الدولي 2410

الملخص EN

The seasonal fluctuations affecting the financial position, the result of the activity ofcompanies and the sudden fluctuations of the capital markets have made the annualfinancial statements lose much of their usefulness especially the appropriate (predictivecapacity, appropriate timing, and feedback).

Therefore, there was a need to preparefinancial reports for periods less than one fiscal year (interim financial reports) with theaim of providing immediate, timely and continuous accounting information throughout