أثر معيار الإفصاح المحاسبي على تقويم الأداء المالي بالتطبيق على مصرفي فيصل الإسلامي السوداني و النيلين

Abstract EN

The study aimed at identifying the effect of the standard of accounting disclosure on financial performance, studying and understanding the concept and historical development, the importance and objectives of international accounting standards, studying the concept and historical development and the importance of the objectives of accounting disclosure, in addition to studying the concept, importance and objectives of the financial statements.

Financial institutions.

The researcher adopted the following methods of deductive, inductive, descriptive, analytical, historical.

The study reached a number of results, the most important of which are: Compliance with the accounting disclosure standard contributes to raising the efficiency and effectiveness of financial performance.

The accounting disclosure of financial statements and reports analyzes and addresses deviations to assist in the process of evaluating financial performance and the Sudanese banks.

There is a relationship between accounting disclosure and financial risks to banks Sudanese, hi light of the findings of the study, the following recommendations were proposed: (a) to comply with the application of the International Accounting Standard in the preparation and presentation of financial statements to meet the needs of users.

Financial information shoul|d be disclosed in the financial statements with characteristics of relevance, reliability and consistency; on the figures in the financial statements