الأسواق المالية كأحد محركات عملية التوحيد المحاسبي الدولي : دراسة تحليلية لإسهامات المنظمة الدولية لهيئات الأوراق المالية

Abstract EN

This study attempted to shed light on the role played by the financial markets as an important link in the process of accounting standardization, since the relationship between accounting systems and financial markets is a strong relationship, considering accounting information an important element in making an investment decision in these markets.

The paper concluded that the restrictions imposed by the accounting diversity on the activity of financial markets were a major factor in the demand for standardization of accounting practices, and concluded that the financial market authorities had a tangible impact on the process of accounting standardization, through the directives it provided to the International Accounting Standards Committee