ADOPTION OF INTERNATIONAL ACCOUNTING STANDARDS (IAS / IFRS) IN THE ARAB COUNTRIES (REQUIREMRNTS AND CHALLENGES)
This research aims to find out the reality of applying international accounting standards (IAS / IFRS) in the Arab countries, as these standards are of great importance in building confidence in Arab economies and achieving economic development through the development of foreign investments in the Arab world. With an attempt to shed light on the most important obstacles and challenges that Arab countries face in order to adopt international standards, and to propose some solutions that the researchers see that will greatly contribute to supporting Arab countries in reducing those obstacles and moving forward in setting up conformity mechanisms with the best standards.
Keywords: International Accounting Standards, Accounting Compliance, Accounting Systems, Arab Countries.