متطلبات الإفصاح المحاسبي في ظل معايير المحاسبة الدولية و معايير الإبلاغ المالي الدولية

الملخص EN

This study aims to recognize the accounting disclosure requirements in economic institutions by adobting the international accounting standards, inorder to achieve the goal of study we dealt with three areas , we devoted the first one to the scientific details of accounting disclosure , whereas with the second area we handled the international accounting standards, and with third one we discussed the international financial reporting standards.

Through this study we have concluded that adopting the international accounting standards has great importance and obvious effects on the operation of accounting disclosure , especially for its flexibility and renewability According to the changes and developments of The economic environment surrounding institutions.