متطلبات الإفصاح المحاسبي على الإنترنت في البيئة الاستثمارية الحديثة

الملخص EN

The study dealt with clarifying the importance of accounting information that can be disclosed to the parties that can benefit from it in making decisions related to the modern investment environment and the elements it requires to achieve its objectives in the light of the information technology environment, especially with regard to communication technologies that represent the Internet as one of its most important technologies.

determining a set of ingredients through which it is possible to carry out accounting disclosure on the Internet and contribute to achieving greater effectiveness of the accounting information system in the modern investment environment, technology, electronic (real-time) accounting measurement, and the adoption of XBRL, the extensible business reporting language.

the study concluded that accounting disclosure on the Internet represents one of the methods of accounting disclosure that depends on the possibility of benefiting from the means of modern communication techniques in presenting and communicating the results of the work carried out by the company to the relevant authorities, through a set of financial statements and reports attached to them with all the accounting information.

which can be viewed by these parties and used in making their various decisions, and given the continuity of developments that occur in information technologies, which leads to the emergence of more easy-to-use methods, and the expansion of the use of information technologies with the expectation of multiplicity of applications in the field of user interest, as well as the general trend of companies to transform in terms of electronic business in general, including accounting work, it can be said that accounting disclosure on the Internet may be mandatory in the near future.