الأزمات المالية و انعكاساتها المحاسبية : دراسة تحليلية

الملخص EN

The aim of this pape is to examine the impact of the financial crisis on the accounting and financial reporting ,and this done through a review of the most important financial crises suffered by the global financial community, with a focus on the crises in the US market in 2002 and the global financial crisis in 2008.

The study found that the accounting profession has been dramatically affected by thiscrisis.

As, the accounting profession was one of the causes of such crises, Which is reflected in the increased international attention to conduct certain adjustments and issuance of legislations and lawsthat support the disclosure level, transparency and Corporate Governance.