اثر تطبيق معايير المحاسبة الدوليه علي القوائم المالية بالتطبيق علي بنك السودان المركزي

Abstract

Abstract Study Title: The Impact of Applying International Accounting Standards on Financial Statements (An Application to the Central Bank of Sudan). This study aimed to investigate the impact of applying International Accounting Standards (IFRS) on the quality and reliability of financial statements at the Central Bank of Sudan. It also sought to clarify the role of auditing processes, internal control systems, and accounting disclosure in enhancing the accuracy and transparency of accounting information. To achieve these objectives, the researchers adopted the descriptive-analytical approach. The theoretical framework was covered through scientific references, while the field study relied on a questionnaire distributed to a random sample of (25) employees in financial, administrative, and auditing departments. Was The study concluded with several key findings, most notably: There is a statistically significant relationship between the application of International Accounting Standards and the improvement of financial statement accuracy and transparency. The results also indicated that effective internal control systems and auditing processes significantly contribute to reducing errors and increasing the reliability of financial information provided to users. The study recommended the necessity of continuous training for employees on international standards and updating internal control systems to keep pace with technical and professional developments.