الإطار التصوري كانعكاس تقييمي لمدى تطبيق النظام المحاسبي المالي

الملخص EN

This study attempted to provide an evaluation work to the extent of applying the financial accounting system through the conceptual framework while highlighting the various concepts related to this system as well as the areas of its application.

This study concluded that the adoption of the new financial accounting system reflected a strong will and vision of the trustee authority in the process of accounting unification.

And to give it a political character as a result of the absence of an accounting culture that allows professionals to adopt this trend and defend it, on the one hand to preserve the lack of dominance of legislation in various fields, and on the other hand to be able to establish an independent accounting framework.

ensuring the latter's independence and independence of the owners of the profession so that they can contribute with everything that serves This profession.