المحتوى الإعلامي للتقارير المالية و مدى أهميته لمستخدميها في ظل التوجه نحو معايير الإبلاغ المالي الدولية

الملخص EN

The study aimed to analyze the impact of the direction toward the international financial reports standards on the importance of financial reports and the development in its content, on the one hand, and analyzing the implications on users decisions on the other hand.

As the information contained in the financial reports is one of the most important sources that relied decision makers, especially investors, when allocating scare and limited economic resources on alternative investment opportunities, thus contributing to ensuring equal opportunities for them, which requires followup of accounting thought to them with great interest in working on the preparation of these reports and presentation its content according to accounting reference accepted and internationally recognized..

We found that financial reports is only a means of communicating information to the relevant parties of the company in order to make investment decisions to distinguish between alternative uses available for the use of scarce economic resources.

Accordingly, the importance of preparing financial reports subject to controls governing the accuracy and integrity of their information and representing International financial reporting standards remain its most important reference.