الإفصاح عن المحاسبة الرشيقة باستخدام تدفق القيمة

Abstract EN

The developments accelerated in technology and rapid changes in the environment and technological developments Leading to the inability of traditional accounting systems to meet the requirements of institutions and stakeholders for decision-making,and knowledge of the place of loss in resources, which led to the emergence of agile accounting,From this point of view, the problem of value flow is a question of a tool of prudent accounting, and how to disclose it in the financial reports of the institution, considering that accounting disclosure is the essence of accounting theory and the media input, It aims to provide highly accurate financial and nonfinancial information to stakeholders to help them make appropriate, and because the lack of disclosure in such a case will be interpreted by dealers as covering the problems facing the institution decisions and facilitate the process of evaluating the performance of institutions and the differentiation between them for investment,which hastens its failure and may lead to its exit from the market of the industry in which it operates.