إمكانية استخدام معايير المحاسبة الدولية (IAS IFRS)‎ في القياس و الإفصاح عن محاسبة المسؤولية الاجتماعية المؤسسات الاقتصادية

الملخص EN

This research aims to study the field of accounting for social responsibility discussed in many references and articles as an attempt to enrich this type of accounting which helps in assessing social performance of economic institutions.

Till now it has not received enough attention from international bodies and organizations such as the International Accounting Standards Committee which issues standards that help to measure and to disclose economic performance of economic institutions.

Disregarding their social performance which affect institutions and societies.