معايير المحاسبة الدولية في القياس والافصاح المحاسبي عن الاصول غيرالملموسة ودورها في زيادة جودة التقارير المالية : دراسة ميدانية في عينة من الشركات المدرجة بسوق الخرطوم للاوراق المالية

Abstract

ract The study deals with the international accounting standards in the measurement and disclosure of the accounting for intangible assets and its role in increasing the quality of financial reporting application on a sample of listed Khartoum Market for securities and Exchanges companies. The study is concerned with the problem of testing the role of the International Accounting Standards in the disclosure and measurement and accounting, for intangible assets, on the level of appropriateness, accounting information, and its impact on the quality of financial reporting. The study derived its importance, from the importance of research in the study of the role of the international accounting, in the disclosure and measurement accounting for intangible assets, and how it increases the quality of financial reports. The objectives of the study, relies in highlighting the importance of measurement and disclosure of intangible assets, and for providing a general framework proposal for accounting of intangible assets. It also looks into the study of measurement problems and reports on intangible assets, in the light of the intellectual frameworks for financial accounting and accounting standards. One of the objectives is the study and assessment of international accounting standards in disclosure and measurement and accounting for intangible assets, and its role in increasing the quality of financial reports. As well as the statement of the concept of quality reporting, and its importance in decision making. It also reflects the role of financial reporting in terms of both its concept and its objectives and characteristics. The Research adopts an approach that defines the problem and develops hypotheses, and designs an approach to test these hypotheses. It also conducts historical review of previous studies in an attempt to extrapolate accounting thought on international accounting standards for intangible assets and its role in increasing the quality of financial reporting. On the other hand, it benefits from the results of previous studies and researches carried out in this area, then adopt a descriptive analytical method for the analysis of field study data. The study will test the following Hypotheses: ز The first hypothesis: There is a statistically significant relationship between the International Accounting Standards in the disclosure and measurement accounting for intangible assets and the level of appropriateness of accounting information. The second Hypotheses: There are significant differences between the international accounting standards in disclosure and measurement accounting for intangible assets and reliable accounting information relationship The Researcher found many conclusions, among others, that the commitment to international accounting disclosure and measurement accounting for intangible assets, standards helps to provide accounting information useful in decision-making. Also found was that, the existence of clear policies on accounting standards for intangible assets, help to develop the performance of these accounting units. Also found was that, the commitment to international accounting standards in disclosure and measurement accounting for intangible assets, provides accounting information that are subject to evaluation and correction. The researcher recommends the following: the need to keep abreast of developments for issuing accounting standards concerning disclosure and measurement accounting for intangible assets. Also, to develop clear policies in accounting standard and disclosure and measurement accounting for intangible assets, to adjust the performance of these units, and the need to adhere to international standards for the disclosure of intangible assets in order to be available for evaluation and correction.