أهمية وجود الإفصاح عن المعلومات المحاسبية

Abstract EN

The purpose of this paper is to identify the quality and relevance of accounting information and the main characteristics which must be characterized by the accounting information beneficial to all parties that use the information and therefore the determination of these properties is a link is necessary between the stage of identifying objectives and other constituents of the conceptual framework of accounting Conceptual frame work and that by identifying the accounting of social responsibility, which is an extension of the area of financial accounting in order to cover the social performance of the facility, as well as to identify the responsibility accounting environment where there are environmental problems, social require accounting treatments, particularly within the accounting framework destruction, which calls for the development of the concept and measurement methods of accounting, It is not always necessary to express monetary values, Valivsah for quantitative information and analytical ratios may be appropriate to express many of the environmental and social problems.