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The Role of International Accounting Standards to Improve the Accounting Disclosure:

Case Study
Altait Hamid E. Musa
Alfateh A. A. Alfaki
Abstract: The problem of the lack of attention to research in the accounting and disclosure of
the application of international accounting standards generally in Sudan as one of the basic
requirements to meet the challenges of today. The research aims to clarify the application of
international accounting standards is a way to improve the accounting disclosure, as the goal to
clarify the reality of accounting work in light of the application of international accounting
standards in Sudan. The researcher used deductive approach when choosing a research problem
and in the formulation of scientific hypotheses for research, in addition to the use of many of
the research methods, which include the historical method in addition to the statistical analysis
that has been relied upon in the field study. The sample of the study represent in a group of
accountants and auditors practitioners of accounting work in addition to academics. The main
results that have been reached; leads the application of international accounting standards in a
proper way to improve the accounting disclosure, and that there is a relationship between the
application of international accounting standards and accounting disclosure.
Keywords: Transparency, Cash flows, Financial reporting, Accounting disclosure, Accounting
policies.

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(**) - - -drfatohey@yahoo.com

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