أثر التصنيف و الإفصاح عن الأدوات المالية وفقا لمعايير التقارير المالية للمعلومات المحاسبية : دراسة ميدانية

الملخص EN

The study aimed to identify the obstacles facing the possibility of applying the International Financial Reporting Standards (IFRS) to improve the quality of accounting information; as well as exploring the relationship between the classification and disclosure of financial instruments according to IFRS and the quality of accounting information.

The study problem stemmed from the poor-quality of accounting information relating to the classification of financial instruments and sufficient disclosure according to IFRS.

The study adopted the historical method through reviewing the previous studies that related to the study; as well as using the deductive method to determine the study hypotheses; and the inductive method through collecting data from the study population using a simple random sample by conducting a field study for a sample of some public shareholding companies in Sudan.

The study main results indicated that the application of classification of financial instruments and disclosure in accordance with the IFRS improves the quality of accounting information.

Also, the application of IFRS and disclosure rules for financial instruments included therein affect positively the quality characteristics of accounting information contained in the financial statements of public shareholding companies listed on the Khartoum Stock Exchange.

The study calls for fully applying the IFRS to insure the comparability of accounting information; and their usefulness to their users.