آفاق وتحديات تطبيق معايير المحاسبة والتقارير المالية الدولية الخاصة بتجميع الحسابات الصادرة بتاريخ 12/05/2011

Abstract

we discussed in this study the extent to which the financial statements according to the financial accounting system scf respond to the international accounting standards for compilation of accounts (IAS 27, IAS 28, IAS 31), and (IFRS 10, IFRS 11, IFRS 12). To answer the problematic of the study, we have studied the extent to which the laws and regulations of the financial accounting system comply with the requirements of the aforementioned international accounting standards. We have used the t-test for two independent samples in order to verify the hypotheses of the study.