الإفصاح المحاسبي عن القوائم المالية وفق النظام المحاسبي المالي

Abstract EN

This study aimed to identify the accounting disclosure of the financial statements according to the financial accounting system through we dealt with three axes, where we devoted the first of them to accounting disclosure, and in the second axis we dealt with the requirements of accounting disclosure according to the financial accounting system, and in the third axis we referred to the role of the system Financial accounting in activating the accounting disclosure.

Through this scientific paper, we concluded that the accounting disclosure in accordance with the financial accounting system provides accounting information that supports the stakeholders' confidence in the fairness of the financial statements, is efficient and meets their various needs.