تطبيق معيار العرض و الإفصاح العام و أثره على جودة معلومات القوائم و التقارير المالية : بالتطبيق على المصارف التجارية السودانية

الملخص EN

The paper dealt with the extent of commercial banks ’commitment to applying the standard of presentation and public disclosure and its impact on the quality of financial statements and reporting information.

The problem of the paper was represented in the following central question : Does the standard of presentation and public disclosure affect the quality of the information of the financial statements and reports, and the following sub-questions are divided from it: Does the standard of presentation and public disclosure affect the reliability of the information of the statements and financial reports? Does the standard of presentation and public disclosure affect the suitability of the statement information? and the financial reports The importance of the paper is to alert academics and professional bodies to conduct more research and Judies of the relationship between the standard of public disclosure and the quality of financial statements and reports information.

The researcher uses the deductive approach, the inductive approach, the descriptive approach and the historical method.

Through the paper, the student reached several conclusions.

Including the application of the standard of public presentation and disclosure that leads to the appropriateness of the information of the financial statements and reports, the application of the standard of public presentation and disclosure leads to the achievement of transparency, through the previous results the paper reached several recommendations, including the necessity of organizing training courses and launching workshops by the Council for the Organization of the Accounting and Auditing Profession for the makers National audit offices regarding international accounting and auditing standards The accounting and auditing standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions, especially the standard of public presentation and disclosure, in order to be able to express a neutral and independent professional opinion on the correctness of the content and presentation of the financial statements, the necessity to organize training courses for employees working in the financial management of the bank regarding the accounting and auditing standards issued by the Accounting and Auditing Organization For Islamic financial institutions in order for them to prepare and present the financial statements in a correct manner that is consistent with the standard of presentation and general disclosure, in the event that commercial banks operating in Sudan do not comply with all the provisions of the standard of presentation and general disclosure, deterrent penalties must be imposed on these banks.