دور الشفافية المحاسبية و معايير الإفصاح المحاسبي الدولي في الحد من الفساد المالي

دراسة محاسبية تحليلية

الملخص

This Current research aims at studding the role of accounting disappearance
and the adherence of the internal accounting disclosure standers to limit l
the effect of financial deterioration in the economic entities. The problem of
the research is in the misuse of disappearance. The research has come up
with a number of conclusions. The most important one is that the
accounting dispersant which assures the accounting lists should contain
important, essential and enough dater which enable all users to evaluate
their future decisions and limit the level of the appropriate disclose. Finally
the research submitted number of recommendations to the logic support to
the methods of financial observation and its devices and to put procedures to
reduce the financial deterioration.