نموذج مقترح لتطوير الدليل المحاسبي الموحد عربيا للتوافق مع المعايير الدولية : دراسة تطبيقية على بعض الأدلة المحاسبية الموحدة العربية

الملخص EN

This paper deals with one important topics in accounting is touches to develop a proposal to guide a unified accounting Arabic and is compatible with international standards for a range of Arab states model, to achieve accounting outcomes more efficiently and effectively and thus achieve added value after standardization and compatibility among information users and private investors, as it deals with the problem of search answer the question follows what form of uniform accounting manual Arab and compatible with the relevant study international standards and that would increase the level of quality characteristics of accounting information, including the ability to compare both domestically and internationally, while the aim of the research is the suggestion of a form to guide accounting unified Arabic and is compatible with international standards and that that will increase the level of quality characteristics of accounting information, including the ability to compare both domestically and internationally, and to achieve the goal of the study was applied through the study of accounting evidence unified in some Arab countries and international standards related to the study.

it was reached set of results of which there are differences between the evidence of all the countries under study in the account name and account number accounts tab, where the accounts groups tab in the accounting manual take different directions between the Arab countries and there is no one with a tab.

the study provided a model for a proposed unified Arab guide accounting qaibdila current Arab evidence to comply with accounting standards.

the study recommended a number of recommendations, including the need to consolidate the contents of the terms between the writers and researchers, and whenever there is accounting system agreed standard in most possible number of countries was a positive impact on the uniform accounting system at the Arab level efficiency and increases the level of qualitative characteristics of accounting information in the financial statements and private susceptibility for comparison.