أهمية الإفصاح و القياس المحاسبي في القوائم المالية في ظل النظام المحاسبي المالي (SCF)‎ و أثره على الممارسات المحاسبية في المؤسسات الاقتصادية

الملخص EN

This study aims to show sparked accounting disclosure on accounting practices in light of the financial accounting system, the financial statements of private, the budget, the accounts of the results table so mainly due to the extreme importance of these lists boy users in taking appropriate financial decision and performance assessment, along with various incomes, View accounting proposed ,by intellectuals, academics, accountants, and professional organizations accounting for the development of the concept of accounting disclosure and measurement of the financial statements on the one hand and on the other hand, as the financial accounting system is derived from international accounting standards and to achieve the objectives of this study was to apply one of the proposed approaches to address the development of the concept of accounting practices under the order financial accounting.