إسهامات النظام المحاسبي المالي في تحقيق الخصائص النوعية للمعلومات المالية : دراسة تطبيقية

الملخص EN

The research aims to study the contribution of the financial accounting system in achieving, relevance property, reliability, comprehensibility and comparability of the financial statements.

especially that good information is the access road to economic decision-Rasheed, it is expected that the decision is appropriate as long as founded on the non-information appropriate and where the quality of financial information available standards, so that the information should be available on the characteristics and qualities to be a good and appropriate and meet the needs of different users to achieve the goals set and the success of the plans drawn.

Through statistical analysis of the views of professional accountants, the results suggest that there is broad support by respondents about the contribution of the financial accounting system in achieving relevance property, reliability, comprehensibility and comparability which contributes to gain confidence in the financial information presented by the various institutions to its users.

Also we conclude that access to achieve the quality of the financial statements based on the success of the accounting practice of financial accounting system and guaranteed by the proper application of its provisions and the need to update it according to the requirements of international standards (IAS-IFRS), as it constantly evolving according to developments in the surrounding environment