الأبعاد الحديثة لمعايير المحاسبة و التقارير المالية الدولية IAS IFRS بين الإيجاب و السلب

Abstract EN

The study highlights the most important developments in recent international accounting and financial reporting standards, and the necessity and inevitability of this dynamic at the level of international accounting and financial reporting standards and their status between positive and negative implementation.