المحاسبة عن تكاليف المقاولات في ظل تطبيق معايير المحاسبة الدولية و أثرها علي قابلية القوائم المالية للمقارنة

الملخص EN

The study aimed to know the application of International Accounting Standards in Sudanese Construction Companies, in measuring contracts coSts, and its effect on Financial Accounting Statements quality.( 180) questionnaires have been distributed and (155) analyzed through SPSS Programme.

(Cronbach'sAlpha) used to prove questionnaire consistency and Descriptive Statistics Measures to describe sample study charactcristics,(Chi Square) is used to check the homogcncousncss, (Pearson Correlation) to measure changes on Dependent Collinear.

The study used Deductive, Inductive & Descriptive analytical approachs.

The study reached to measuring contracts cosls through applying International Accounting Standards leads to capability of Financial Statements to comparison, and hence increasing its quality; there is the difference between Financial Statements which prepared through applying International Accounting Standards, of those not applicable to.