دراسة تحليلية للإطارالمفاهيمى المشترك للمحاسبة المالية

Abstract EN

; The objective of the study is to study the common conceptual framework of financial accounting and the qualitative characteristics of the quality of the information contained in it.

The study has reached a number of results.

The most important of these is that the common conceptual framework needs to rephrase certain paragraphs related to the objectives of the financial reports and the qualitative characteristics of the quality of the information contained therein.

Do not support replacing the attribute of honesty in the