مدى أمكانية وضع اسس ومعايير لتقويم اداء اجهزة الرقابة المالية
Publication Date
Mon Aug 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Using of concepts "conservatism & accrual" and their reflection in enhancing of quality of financial reporting
قيد التحفظ
محاسبة الاستحقاق
جودة الابلاغ المالي
is in custody
accrual accounting
the quality of financial reporting
The use of Conservatism significant impacts on the financial statements and thus on financial reporting which is produced by these lists so Rate Some of the professionals that the principle of accounting while Rate of others as a constraint, and brought this category based on the uses of this restriction sometimes used the accountant this restriction and especially with the uncertainties in the Sometimes it may collide with some of the cases in which the accountant may be forced to leave in custody as a result of emergence of economic events that gave rise to rights or future commitments should be disclosed.
The emergence in custody mainly was due to the uncertainty and its essence is to report on a
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