دور معايير المحاسبة الدولية في ضبط الممارسات المحاسبية للشركات المدرجة بسوق الخرطوم للاوراق المالية

Abstract

Abstract The problem of this research appears through the possibilities to preparation of intemational accounting standards which meet the need of groups countries have a joint benefits. The study concentrates on replying the following queries: Do the current accounting systems adequate to contain the whole changes within the international accounting fields? Do the changes related to the international accounting standards have a great affect on the accounting business? The study-is designed to recognize the importance of accounting practices control through out the different states by applying the international accounting standards, as well as make sure that the published financial statements meet the intemational accounting standards as a whole. The important of the research appears fiom necessities of recognition to the intemational accounting standards impact on the accounting system a participation of these standards to save adequate information about economic activities of institutions. The researcher has attended big efforts to solve the problem of the study by adopting the following hypothesis: There is statistical relationship between execution of international accounting standards and management limitation from adopting substitute methods and policies. The executions of intemational accounting standards lead the Sudanese joint — stock companies to upgrade the level of a cleamess and transparency regarding the published financial reports. Khartoum stock market has to oblige the registered companies to stick to the international accounting standards. The researcher has adopted many approaches to achieve the objectives such as the deductive approach for specifying the axis and hypothesis of the study, inductive approach for testing the accuracy of the hypothesis and for tracing and analyzing the previous studies he adopted the historical approach. And finally he followed the analytical and descriptive approach to bring about the surveyed study. The study has concluded many results mainly: The necessity to approve local accounting standards derived from the international accounting standards to be regularly recommended to fit in the whole developments and changes. Khartoum stock market shall oblige the registered companies to stick to the transparency while issuing the published financial statements. The study recommended the following mainly, holding advanced training courses for preparing financial statements and reports. According to the international standards and for many of specialized committees for auditing and preparing the financial statements reports of the business institutions registered in Khartoum stock market.