أعمال التوافق المحاسبي الدولي من اللجنة إلى المجلس : دراسة مقارنة

الملخص EN

The International Accounting Standards Committee (IASC) was founded in 1973, and lasted until the year 2001 to be replaced by International Accounting Standards Board (IASB), which has been assigned new tasks.

This restructuring was in response to the requirements dictated by the International environment, particularly those who are related to accounting as a tool to measure and adjust the economic transactions in various countries over the world, which has seen many evolutions by the increase of attention and content of financial reporting.

Besides the attention of priorities of reports’ users was increased to the role of rationalizing the economic decisions of several accounting and financial data users.

At first, the International Accounting Standards (IAS) set in the adjustment of accounting practice, and began issuing international accounting standards in January 1975.

The first standard which has been issued was (IAS 1), in which it dealt with disclosure of accounting policies, in divergence of the International Financial Reporting Standards (IFRS), which is broader and more general than the previous one regarding the new objectives that were embedded in this reform