معايير المحاسبة السعودية بين التبني أو التوفيق مع معايير المحاسبة الدولية : دراسة تحليلية

الملخص EN

This study aimed to clarify the importance of standardization of accounting standards worldwide and to study the compatibility of accounting standards between Saudi Arabia, and the International Accounting Standards as well as to know whether the option of conciliation or the adoption of international standards is the choice of the Saudi Organization for Certified Accountants.

Methods followed are descriptive analytical approach as well as positive approach to see the current status of Saudi Arabia accounting standards and international standards and to discuss international transformations and the interpretation with respect to accounting standards.

The analytical study was conducted to international accounting standards and criteria Saudi counterparts to find the differences between them.

The study found a need to harmonize international standards and criteria Saudi counterparts and that the establishment of the Saudi Organization for Certified Public Accountants commissioned by specialized teams to review these standards and to reconcile them.

The study also found that the adoption of international standards with the influence and participation in the preparation and work to make the Arabic of the major languages of the International Accounting Standards option is available and appropriate for the Saudi Organization for Certified Accountants.