مجلة إدارة الأعمال والدراسات الاقتصادية
Volume 10, Numéro 2, Pages 415-442
2024-12-15

Contribution Of International Accounting And Financial Reporting Standards To Improving The Results Of Financial Analysis In Economic Entity



Authors : Baid El Koul Abdallah . Bakria Ali .

Abstract

This study aims to demonstrate the contribution of International Accounting Standards and International Financial Reporting Standards (IAS/IFRS) in improving the outcomes of financial analysis in economic entity. The findings indicate that adopting international accounting standards enhances transparency and reliability in financial disclosure, thereby improving the quality of financial information available for financial analysis. These reports become more accurate and reliable, as reliance on financial statements prepared according to these standards provides an effective tool for making sound decisions. Financial information generated from the application of these standards is more reflective of reality, enabling the financial analyst to accurately assess the financial position of the entity, analyze its financial policies and decisions, and identify strengths while uncovering weaknesses that may require reevaluation and appropriate measures to improve the entity’s financial standing.

Keywords

International Accounting and Financial Reporting Standards ; Financial Analysis ; Quality of Financial Reports

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