النظام المحاسبي المالي كآلية لتوفير القوائم المالية وفق أسس و متطلبات الإفصاح المحاسبي : دراسة تحليلية لعينة من المختصين الأكاديميين

الملخص EN

This study explains the role of the financial accounting system in providing a set of financial statements, which includes accounting and financial information in accordance with the requirements of accounting disclosure, through the adoption of international accounting standards (IAS/IFRS), which works to provide these requirements, where in our study we explained the various theoretical aspects related to the subject Research, and we concluded that the accounting system provides information to various users that comply with the requirements of accounting disclosure.

On the practical side of the study, which is related to the opinions of a group of academics and researchers specialized in the accounting field, it was found that the accounting system provides the most important requirements for accounting disclosure, except with regard to the process of providing information equally to the various other parties.