موقع العالم العربي من مشروع التقارب المحاسبي الدولي

Abstract EN

Like other developing countries, Arab countries ranks in the second place of concern on the agenda of international accounting organizations, In contrast to many international economic organizations, which take into account the weight of Arab economies.

These internationally Opened economies must to keep pace with global accounting convergence despite the fact of the huge gap in culture, legal system, tax system, business organizations, property and finance, and the organization of the accounting profession in the Arab countries and the world as a whole.

Despite the attempts of several Arab countries to cope with the global quest in accounting convergence project by promulgating new laws that explicitly requires the application of international accounting standards, especially for listed companies, some Arabic countries, are following the footsteps of many developed countries with differing causes in adopting international accounting standards, .but this adoption confines in adopting the label without its main core, which may reduce the benefits of this adoption.