معيار التقارير المالية الدولي رقم 18 (ifrs 18) كبديل للمعيار المحاسبي الدولي رقم 1 (ias 1)

Abstract

This study examines the transition from International Accounting Standard 1 (IAS 1) to International Financial Reporting Standard 18 (IFRS 18). It aims to identify the shortcomings of IAS 1 while highlighting the key improvements introduced by IFRS 18. The study adopts a descriptive-analytical approach, based on the review of accounting literature and relevant international standards, along with a comparative analysis between IAS 1 and IFRS 18 to determine the main differences and developments. The findings reveal that IFRS 18 introduces notable enhancements, particularly in structuring financial statement presentation, improving disclosure quality, and providing more relevant and reliable information. These improvements contribute to strengthening the quality of financial reporting, enhancing transparency, improving decision-making efficiency, and increasing comparability.