أهمية الافصاح و القياس المحاسبي في القوائم المالية في ظل النظام المحاسبي المالي (SCF)‎ و أثره على الممارسات المحاسبية في المؤسسات الاقتصادية

Abstract EN

This study aims to show sparked accounting disclosure on accounting practices in light of the financial accounting system, the financial statements of private, the budget, the accounts of the results table so mainly due to the extreme importance of these lists boy users in taking appropriate financial decisions and performance assessment, along with various incomes View accounting proposed by intellectuals, academics, accountants and professional organizations accounting for the development of the concept of accounting disclosure and measurement of the financial statements on the one hand and on the other hand, as the financial accounting system is derived from international accounting standards and to achieve the objectives of this study was to apply one of the proposed approaches to address the development of the concept of accounting practices under the order financial accounting.

This study concluded that there are significant differences between the accounting figures of the financial statements and methods of measurement method historical cost adjusted unit fixed cash accounting and numbers of conventional financial statements of any modified on the basis of historical cost, which shows the extent of the impact of accounting disclosure and measurement in accordance with the fair value of the credibility and appropriate published financial information in Financial Statements.