دور الإبداع المحاسبي في تسويق المعلومة المالية من خلال الإطار المفاهيمي للمعايير الدولية

الملخص EN

Current conceptual framework leaves the dialogue opened on many questions, there are different models to display financial disclosure, and the value of measurement`s method at historical cost compared with the current cost, the quality of measurement methods for the replacement value and the cost measurement installed, where the formulation of clear concepts by the International Accounting Standards Board (IASB) coincided with several motives haven’t changed since its adoption, so the IASB proposed to include some basic concepts of the current value and the treasury flows in its conceptual framework, so it`ll be in line with the economic and financial changes