مدى استجابة الممارسات المحاسبية للتغيرات في الاطار المفاهيمي المشترك للمحاسبة المالية

Conceptual framework financial accounting is a set of objectives, conceptions and the foundations inter-related which lead issues process of accounting standards and enhancement the confidence and understanding for the user of information accounting and improve the ability of comparative and verify the information, international acceptable and right of the framework conception increase the ability of accounting to solve the convergence of accounting problems and requirements and provide the user by convergence information. The aim of this research to knowledge response range of activates accounting for the changes which happened on the conceptual framework financial accounting, also it is aim to knowledge the range of companies samples in the research which follow the conceptual framework to provide suitable information and true for user, ـــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــ (*) جزء مستل من رسالة ماجستير للباحث الثاني . also the aim of this study to introduce the importance of conceptual framework to lead the process measurement and accounting disclosure on the local and international level and its change effect on the accounting functions. The results have been shown that, the importance of conceptual framework as an entrance for framing accounting theory, also the integrator accounting system which used in the samples are need to conceptual framework agreement with the conceptual framework of combing accounting financial