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Abstract

The study aimed to identify the requirements for applying the International ()IFRS Financial Reporting Standards (IFRS) in the Saudi capital market. To achieve its objectives, this study used a descriptive and analytical approach due to its suitability to the nature of this study and it used a questionnaire as a tool to ( )200 collect the opinions of the individuals within the study sample. These questionnaires were distributed to a sample consisting of 200 randomly ( )150 ()%90 chosen legal auditors, accountants, academics, and investors; 90% of these ((.SPSS questionnaires were completed, resulting in 150 questionnaires out of the total distributed number. The data were analyzed statistically using the statistical program (SPSS). The study problem was centered around the question: Have the environmental requirements for applying IFRS in the Kingdom of Saudi Arabia been met? The results of the study showed that the ( )IFRS economic financial system applied in the Kingdom of Saudi Arabia is in line . with the application of IFRS; the results also recommended the need to create an investment climate for increasing foreign investment in the Saudi money market. ( )IFRS ( )IFRS NU/SHED/16/122

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