أهمية اعتماد معايير التقارير المالية الدولية (IAS IFRS)‎ في تحسين جودة القوائم المالية

الملخص EN

The research aims to examine the role of international standards (IAS / IFRS) in upgrading financial information, as the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) issued as a result of changes in the global economy and opening up to global markets and the increasing use of information and communication technology and the desire to develop a standard accounting information system that works on the conversion and transfer of accounting information of the possibility of the unification of financial reporting, including ways easily handled by different users.

The research found that the international standards )IAS / IFRS) check the quality of financial statements and then the quality of accounting disclosure by increasing the credibility and trust in the accounting system outputs.

And that the financial accounting system Sayer international standards in many aspects of accounting disclosure in order to develop and increase the pace of the national economy and upgrade the domestic financial market right climate for foreign investors and create.

In the sense that access to achieve the quality of the financial statements based on the success of the accounting practice of financial accounting system and guaranteed by the proper application of International Accounting Standards and International Financial Reporting Standards and continuous updating, as it constantly evolving according to developments in the surrounding environment.