أهمية كشف ممارسات المحاسبة الإبداعية من خلال دور معايير المحاسبة الدولية و الإفصاح المحاسبي

الملخص EN

The research paper dealt with the positive relationship between each of the accounting disclosures about the information that must be available and published about the establishment, through the methods of disclosure that are the methods that facilitate the understanding and reading of the financial statements, and each method complements and explains every ambiguity contained in the financial statements, especially since the disclosure is an important necessity required The process of communicating the appropriate information and the required quality at the right time and the researchers discussed the concept of creative accounting and its practices, and how to accommodate these practices between the award and the non-award, as the researchers discussed these practices included in the international financial reporting standards.