إطار محاسبي لتقويم الأداء المالي والمحاسبي في الشركات متعددة الجنسية(دراسة تطبيقية علي الشركات في السودان)

Abstract

Abstract The study discuss accounting frame work for assessing of financial and accounting performance in multinational companies (MC) throught the applied study , the problem of the study that the multinational companies operating in sudan face some troubles in finacaial performance in accounting control and the obligated with international financial reports standards (lFRs). The importance of the study is of the important of multinational companies‘ and the role that leading of improving accounting parctice.Through international finacial reports standards (IFRS) To achieve the objectives of the study three hypothesis had been tested are. First hypothesis: there is agood financial and accounting assesses multinational companies. - Second hypothesis: the multinational companies is depend on international financial reports standards in it perparement of it financial statements. Thirth hypothesis: the multinational companies financial reports able to provide comparative financial and accounting performance for it through different years. And was tested the validity of all hypotheses and the study comes out with many findings that are: 1. There is agood financial and accounting assess multinational companies work in Sudan is depend on international financial reports standards in preporement of it through different years. 11- The study recommendations are, the need to apply the international multinational companies work in sudan (IFRS) when preporing their financial statements, hard punishment to those componies who do not obey the (IFRS) ,t0 provide agood control system to (MC) . ' The study suggested subjects for future study.