Abstract
AbstractThe research aims to know the interim financial reports and their impact on the annual financial statements, and to know the financial statements and how to disclose them in accordance with the accounting standards that pertain to the interim reports, as well as to identify the most important obstacles and problems that impede strengthening the financial statements through interim reports and how to disclose them, as for the most important conclusions What the researchers reached is that the interim financial reports are prepared regularly, as the economic units issue interim financial reports on the time specified for them. It is necessary to adhere to the application of the accounting standard (34) in economic units with regard to the preparation of annual financial statements and to encourage studies and research related to the disclosure of interim reports, and to make an extra effort and helpResearchers get the information they need.
