إطار مفاهيمي مشترك للمحاسبة الدولية و نظرية المحاسبة المالية لبناء المعايير المحاسبية لتحسين جودة التقارير المالية

Abstract EN

The main objective of the research was to establish scientific understanding through the common conceptual framework between international accounting and financial accounting theory to build international standards to improve the quality of financial reports.

To answer research questions, the researcher relied on the inductive method to explain and extrapolate the accounting literature related to the research problem.

The results and recommendations of the research have also shown that building domestic and international financial accounting standards on the basis of accounting rules leads to access to financial reports that do not reflect the financial position and reality of the establishments.