دور معايير المحاسبة الدولية في تحسين الإفصاح المحاسبي

الملخص EN

The problem of the lack of attention to research in the accounting and disclosure of the application of international accounting standards generally in Sudan as one of the basic requirements to meet the challenges of today.

The research aims to clarify the application of international accounting standards is a way to improve the accounting disclosure, as the goal to clarify the reality of accounting work in light of the application of international accounting standards in Sudan.

The researcher used deductive approach when choosing a research problem and in the formulation of scientific hypotheses for research, in addition to the use of many of the research methods, which include the historical method in addition to the statistical analysis that has been relied upon in the field study.

The sample of the study represent in a group of accountants and auditors practitioners of accounting work in addition to academics.

The main results that have been reached; leads the application of international accounting standards in a proper way to improve the accounting disclosure, and that there is a relationship between the application of international accounting standards and accounting disclosure.