THE IMPACT OF THE APPLICATION OF ACCOUNTING STANDARDS ON IMPROVING THE QUALITY OF FINANCIAL REPORTS AND RECOMMENDATIONS WITHIN COMPANIES LISTED ON THE EGYPTIAN STOCK EXCHANGE

The aim of this study is to find out what the role of accounting standards is to improve the quality of financial reports and financial recommendations within companies listed on the Egyptian Stock Exchange.thisstudy dealt with the identification of International Financial Reporting Standards, the role of International Financial Reporting Standards in improving the quality of financial reports, and the extent to which companies prepare reports and consolidated financial statements through their commitment to the application of International Financial Reporting Standards.Its role in improving the quality of accounting information in the classification and measurement of financial instruments in accordance with the principles of International Reporting Standards and their consistency, enhancing reliability and comparability . Study hypotheses: The impact of the application of IFRS on improving the quality of financial reports and recommendations . The impact of the application of international standards on improving the reliability of financial reporting .This study uses analytical, descriptive and case study approaches The impact of the transition to the application of IFRS on the quality of financial reporting .