The role of regulatory deferred accounts in improving the Credibility of accounting information

Abstract

The study seeks to apply the Regulatory Deferral Accounts standard to the Accounting Information Reliability, with a focus on improving the quality of financial reporting and enhancing transparency and credibility. It also aims to provide recommendations to companies for a more effective application of the standard, improve the quality of financial reporting and provide a framework that enhances transparency and credibility in financial statements. To provide accurate and reliable information that contributes to making strategic decisions based on accurate financial estimates. To enhance investor confidence and contribute to improving the performance of companies and increase investor confidence through more consistent financial reports. It focused on comparing the financial situation before and after the application of the standard and the study relied on the analysis of financial statements using a descriptive analytical approach to measure the application of the deferral Regulatory accounts standard.