التداخل الإيجابي بين كل من معايير المحاسبة الدولية و الإفصاح المحاسبي و المراجعة الداخلية لكشف ممارسات المحاسبة الإبداعية

الملخص EN

Dealt with the research paper the positive relationship between the accounting disclosure of information that should be available and disseminated from the establishment, through the disclosure methods are those methods that make it easier to understand and read the financial statements, and each method complements and explains all the ambiguity contained in the financial statements especially and disclosure need to task required connect the appropriate information process and quality required in time.

However historical development of the revision increased the need for the internal audit function monitoring as a tool to help administrators at various jobs performance, which is a function of an independent evaluation arise within the institution, in order to help its members to carry out their responsibilities effectively by providing them with analyzes and assessments and recommendations relevant information and examine the activities, And therefore it includes the examination and evaluation to reach these major properties that must characterize the accounting information in order to be of benefit for both uses, namely: the ability to understand, appropriate, and that may have predictive value, and reliability and to be completed at the borders of the relative importance and cost, comparability.

And the good accounting information to play a big role in the rationalizationof beneficiaries decisions, including where whenever internal audit sought to increase the credibility of this information whenever it easier for established its ability to deal with the future and directing resources toward optimal use.

Researchers discussed creative accounting and its practices, and how to consider these practices as permitted or prohibited, they introduce these practices included in International Financial Reporting Standards(IFRS), that are: intention and its fundamental role in accounting, using estimation, fair value as a measurement basis and related matters, accounting policies and alternatives, classification and reclassification to items in financial statements, IFRS for SMEs, interim reporting, accounting measurement and its bases, recognition and derecognation as criticism to financial statement, active and inactive markets as a place to determine prices considered to fair values, transactions with related parties, nominal transaction, personal judgments and the like.