The impact of the commitment to apply the operating segments standard in increasing the quality of financial reports

Abstract

The study aimed to verify the impact of applying the operational sectors standard on increasing the quality of financial reports, from the point of view of financial report preparers in Palestine. The researcher relied on the descriptive analytical method.Using a questionnaire tool to collect data, distributed over The sample of the study is (86) single from the size of the community.

The results of the study showed that there is a positive positive impact correlation between the requirements for the application of the operational sectors standard (IFRS 08) to increase the quality of financial reports. The study recommended obligating the relevant companies to apply the operational sectors standard because of its positive impact on increasing and improving the quality of financial reports