الاستحقاقات المحاسبية و علاقتها بالأرباح المستقبلية : دراسة ميدانية على عينة من المصارف السودانية

الملخص EN

The study examined the problem of using accrual accounting and identified its impact on the future profits.

The inductive approach is used to collect data from references and published researches; while the deductive approach is used to test hypotheses.

The questionnaire was designed and distributed to the target category represented by the staff of the Sudanese banks.

The study findings showed that the accrual accounting is the most significant indicator for profits forecasting; also the change in the nature of economic activity has an impact on the future profits.

The study recommends the organized bodies of the accounting standards to exercise discipline so as to rationalize the accounting estimates.