تحليل العلاقة بين احتياجات مستخدمي القوائم المالية و الخصائص النوعية للمعلومة المحاسبية

Abstract EN

This paper aims to analyze the characteristics of the accounting information quality and their Relationship with Users and their information needs as defined in Conceptual Framework for Financial Reporting of the IASB.

The professional organizations play a central role in proposing accounting standards and accounting system according to the pressures of stakeholders.

The determination of the accounting information characteristics and their quality may be affected by these pressures, On the other hand, the realization of these characteristics is affected by the business environment, and the financial statements preparers.