تأثير التحديث المستمر لمعايير الإبلاغ المالي الدولية على النظام المحاسبي المالي : دراسة تحليلية

الملخص EN

The aim of this study is to evaluate the financial accounting system in light of the continuous updating that international financial reporting standards are exposed to, and in order to achieve this goal the problem was addressed by studying the extent of the positive and negative impact of the financial accounting system with this update.

We have reached many results that lie in positive developments related to the continuous updating of the International Financial Reporting Standards on the financial accounting system from changes in the preparation according to the regulatory environment by adding a proposed item according to the instructions is insufficient, this update also negatively affects the financial accounting system that It includes international financial reporting standards due to its legal nature that is difficult to amend, and in the event that it is updated to keep pace with developments.

of these criteria, it requires a high burden.