أثر التضخم في اعداد القوائم المالية للشركات - دراسة حالة شركة طحن الغلال عطبرة

Abstract

Abstract

The research highlights on the impact of inflation on the financial statements with application on the Atbara Flour mill company. The research problem represented in the ignorance of economic units the inflation effect on the financial statements, which may lead to inaccuracy of financial reports which may lead to bankruptcy of such economic units . the study aimed to indicate the effect of inflation on the financial statements to prevent the continuity of economic units To attain the research objective these research hypothesis have been formulated -the inflation has considerable effects on the financial statements of economic entities. - the ignorance of inflation effects leads to bankruptcy of economic entities. The researcher used the inductive methodology in determining and formulating the research hypotheses and historical methodology has been adopt review to represent the

previous studies and the descriptive analytical methodology was used reanalyze the data of the field study. The study reached to important results among them are : -the ignorance of inflation will lead to inaccurately and unreal financial statement. - The ignorance of inflation effects leads to bankruptcy of business the researcher concludes the research with valuable recommendations some of them are: -The importance of issuing the local accounting standards to solve the problem of inflation that comply with the international standards . -economic firms should select only one method reflect inflation effects on the financial statements.