القياس و الإفصاح للأصول غير الملمموسة و أثرها على جودة التقارير المالية : دراسة ميدانية على عينة من المصارف السودانية بولاية الخرطوم

الملخص EN

The study aimed to determine the extent of the impact of measurement and disclosure of intangible assets on the degree of reliability of financial reporting information, and its effect on the degree of relevance of financial reporting information, as well as knowing the extent of banks ’interest in measuring and disclosing intangible assets on the comparability of financial reports.

the study population and sample are represented in the Sudanese banking workers in Khartoum state.

the study used a questionnaire tool to collect data.

the study relied on the descriptive approach to study the measurement and disclosure of intangible assets and their impact on the quality of financial reports.

the study found that the measurement and disclosure of intangible assets has a significant impact in helping the users of financial reports to estimate the value of the bank.

the measurement and accounting disclosure of intangible assets contributed to the reliability of the financial reports.

the study recommended the need to pay attention to the intangible assets in banks because of their importance in improving the quality of financial reports.