نظرية المحاسبة

The objectives of teaching this subject lie in understanding the fundamental components of accounting theory and the recent developments that accounting has witnessed as both a science and a profession, as well as the main areas of accounting research. The course also aims to deepen this understanding, clarify the need for accounting theory, identify shortcomings in the contemporary intellectual framework, and highlight the importance of scientific foundations in the field of accounting. In addition, it will address all aspects related to accounting measurement and disclosure, while examining the major developments in accounting theory, particularly the International Accounting Standards—how they are issued and the essential requirements for their adoption. The course further aims to provide a clear outlook on the future of accounting and its development.