دور تغير هيكل الخصائص النوعية للمعلومات ضمن الإطار المفاهيمي في تخفيض فجوة التوقعات

الملخص EN

The accounting in its continuing quest to achieve the purpose of the core to provide useful information to its users in the light of sophisticated and simultaneous dynamic environment with the development of business applications and contemporary environment, it was necessary to her quest by the Sponsors of the profession in different countries in the development of concepts and applications in order to continue as a useful tool for users.

In order to seek to reduce the expectations gap between users and content of financial reporting package has all of the International Accounting Standards Board ISAB and Financial Accounting Standards Board FASB within the joint venture between them in issuing the conceptual statement No.

8 issued in 2010 as a step to pursue the development of accounting applications to make the contents of the financial reports more benefit.

It is the basic contents revealed determine the qualitative characteristics of the information contained in the financial reporting of business organizations reports to be useful to its users and which contained the many changes from its predecessor, and that the research aims to indicate the role of the new discovery in contributing to narrowing the gap expectations.