إطار مفاهيمي مشترك للمحاسبة الدولية و نظرية المحاسبة المالية لبناء المعايير المحاسبية لتحسين جودة التقارير المالية

الملخص EN

he research aims mainly to scientific rooting through identifying common conceptual framework of international accounting and the theory of financial accounting for the construction of international standards to improve the quality of financial reporting, and to answer research questions, rely researcher on the inductive approach to identify and extrapolate literature accounting on the Problem of research, Results and recommendations of the research also proved that the construction of the domestic and international financial accounting standards on the basis of accounting rules that lead to access to non-reflective of the financial situation and the fact installations financial reports.