دور معايير المحاسبة الدولية في تطوير المحاسبة عن المسؤولية الاجتماعية

Abstract EN

It is considered accounting for the social responsibility of subjects of great interest by researchers and thinkers in the field of accounting, as they seek to enrich this type of accounting studies and research in order to access the intellectual and practical framework helps organizations measure and evaluate social performance and disclosure for users of its financial statements.

However, the accounting for the social responsibility of the institution did not receive the necessary attention by the associations and international organizations in accounting, including the International Accounting Standards Committee, which has always sought to issue accounting standards that deal with the development of the measurement process and accounting disclosure about the economic activities of the institutions, thereby ignoring the social dimension of the institution, and various social activities of both internal to their surroundings: the workers, the product, or the outer perimeter: the environment and the consumer.

And on the grounds there is great difficulty in separation between the economic costs and revenues and its counterpart from the social costs and revenues, it was incumbent on the International Accounting Standards Committee issuing special accounting standards for social development, and to facilitate its application by the institutions.