مراجعة الإطار التصوري للنظام المحاسبي المالي كمرجعية لمعايير متسقة و متوافقة دوليا

الملخص EN

This analytical study shows the importance of the conceptual framework in accounting thought, which is the basic foundation for achieving compatibility at the global level and the cornerstone for building accounting standards based on the principle’s approach.

international accounting and building a new version of it can help in developing accounting standards within the framework of the launch of the program to update the financial accounting system, and providing an instructive guide that helps in applying accounting standards and addressing the conflict between the interests of the beneficiaries, the conceptual framework is critical to justifying standards and making them acceptable.