دور المعايير المحاسبية الدولية ومعاير الابلاغ المالي الدولي في تعزيز الافصاح المحاسبي

Résumé: This study seeks to address the issue of accounting disclosure in accordance with International Accounting Standards and International Financial Reporting Standards (IFRS) and its impact on the quality of information, which is important in financial accounting. Accounting disclosure provides accounting information to its relevant users inside and outside the institution in making sound economic decisions. This is why accounting disclosure increases the financial content of financial statements and provides transparency and confidence in accounting information. It helps to provide consistent and understandable accounting information. Are comparable, comparable and deliberated from one country to another and thus can be trusted and relied on by many stakeholder groups. The analysis of the results of the questionnaire and the testing of hypotheses showed that accounting disclosure in accordance with International Accounting Standards and International Financial Reporting Standards will have a positive effect on the quality of the accounting information, as it will provide the qualitative characteristics of the accounting information, the most important of which is relevance and reliability and its secondary characteristics. To give priority to the economic reality in the treatment of all events and disclosure, and thus the investor's confidence in them.

Publié dans la revue: