انعكاسات المحاسبة الابتكارية على قواعد التقييم و القياس المحاسبي

Abstract EN

This study aimed to study and evaluate the repercussions of innovative accounting on the rules of evaluation and measurement, on a sample consisting of 80 individual between professionals and academics and the use of a program spss, v25 to analyze the results of the questionnaireThe study found that there are significant gaps in the mechanism of auditors' work in how to prepare and audit the financial statements, due to the flexibility of some accounting and auditing standards, and the lack of prescription for accounting practices under SCF.