فاعلية الكشوف و التقارير المالية في ظل تطبيق النظام المحاسبي المالي

الملخص EN

Through this research, we seek to demonstrate the importance of accounting information in raising the accounting awareness of all users by enabling them to have access to and understand the financial and accounting positions of enterprises and thus to have a comprehensive view of them, thereby contributing to rational decisions, in particular accounting outputs prepared in accordance with the International Accounting Standards.

Through an analytical approach, this research paper provides a comprehensive picture of the importance of financial statements and reports under the financial accounting system, which seeks to provide quality accounting information through harmonization and reliability.