أثر الإفصاح المحاسبي عن الأدوات المالية على دقة و موثوقية التقارير المالية

الملخص EN

This study dealt with the impact of accounting disclosure about financial tools on the transparency of performance reports in Sudanese banks., The problem of the study was the weakness of accounting disclosure about financial tools required by accounting standards and the impact of that weakness on the quality of financial reports and evaluation of financial performance and on the decisions of users of financial statements, which leads to a decrease The credibility and fairness of the statements of these lists and the decisions on which they are based, and accordingly can be formulated in the following question: What is the impact of the accounting disclosure of financial instruments on the transparency of performance reports in Sudanese banks? The researcher used the descriptive analytical method and the historical method, and the study reached several results, the most important of which are: Institutions' commitment to accounting disclosure requirements Disclosure of all accounting information results in credible and reliable financial statements.

And the need to include reports and financial statements on all the information necessary to give the users of these reports a clear and correct picture of the financial position.

The study recommended the following: Implementing international financial reporting standards holistically so that the accounting information is comparable and useful to its users.

And the need to adhere to the application of international standards and specific controls for preparing financial statements in order to produce financial statements characterized by transparency, clarity and proper disclosure.