The Extent of the Role played by Accounting Disclosure On The Financial Statements according to the Accounting Standard (IFRS 7)An exploratory study of the opinions of a number of accountants and auditors at the Northern Technical University

Abstract

The research aims to identify the correlation and impact between accounting disclosure (an independent variable) and the financial statements according to accounting standard No. 7 through a survey of accountants and auditors at the Northern Technical University

To achieve the objective of the research, the questionnaire form was prepared and distributed to the university sample as a random sample, where 36 forms were distributed and 34 were retrieved and the number of forms valid for analysis was found (32) form and the research relied on the descriptive analytical approach to answer the research hypotheses and reach results.

The research reached several conclusions, the most important of which is that the disclosure of financial statements in accordance with accounting standard (IFRS 7) helps economic decision makers in evaluating the financial position of the achievements and work carried out by the university surveyed and determine the specifications and special features associated with the nature of its business