المعايير الدولية لإعداد التقارير المالية و جودة المحاسبة المالية في المؤسسات الكويتية

الملخص EN

The study aimed to investigate the role played by the International Financial Reporting Standards IFRS in the quality of financial accounting in Kuwaiti companies, and the study sample consisted of (165) (general manager - financial director - department head - accountant) of workers in the financial departments of Kuwaiti companies, The study used the inductive approach and the deductive approach.

The study used the questionnaire to collect the study data.

The results of the study showed that the use of IFRSs has positive effects on the quality of financial accounting in Kuwaiti companies.