الإفصاح المحاسبي في ضوء المعايير المحاسبية الدولية : دراسة ميدانيه على الشركة السعودية للصناعات الأساسية (سابك)‎ شركة مساهمة سعودية

Abstract EN

This research aims to clarify the concept and the principles and elements of the disclosure of accounting information in accordance with international accounting standards, and then review the commitment of the Saudi joint stock companies to disclose financial statements mandatory items and elements to be disclosed in these lists as a request for IAS I and also specify the information that is disclosed in reports of listed companies in the Saudi financial market through a review of the lists of one of these companies To achieve the objectives of the research was a study of financial statements of the Saudi Arabian Basic Industries Corporation (SABIC), one of the largest companies listed on the Saudi market.

The research found that companies listed on the Saudi financial market is not bound to disclose in accordance with International Accounting Standard I and the inadequacy of the information that is disclosed in financial reports for these companies to meet the needs of beneficiaries.