الفهرس 
مستلخصيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study aimed to identify the factors affecting accounting estimation and its effect on the reliability of financial reporting, where was the Division of factors affecting appreciation of accounting to three main factors, namely the object of estimation, tool user of estimation and based of estimation, and the questionnaire was distributed to a sample of industrial and commercial enterprises, universities and offices were 107 Review identifying distributed sample. The study found a number of results that the credibility of the financial reporting be affected by the issue of recognition and appreciation and tool-based appreciated.The study also showed that the allowance for depreciation is affected by factors such as the efficiency of determining the useful life of the asset and the extent of use of the asset in production and the efficiency of estimating the residual value, and a dedicated landing the stock price is affected by inventory type and extent of fluctuations in price temporarily at the origin and method, with debt provision affected doubtful the extent of the power of the guarantees taken from the client and the client’s regularity in repayment and the extent of continuity of client activity, and that of the most important factors influencing the estimation tool is the flexibility in the application of accounting principles and standards and the large size of the companies and the size of the profits obtained by the facility, and that the most important factors that influenced it is based appreciated the availability of the necessary expertise to those in charge of accounting estimates and the nature and volume of activities carried on by companies and the extent of their knowledge of the accountant. The study recommended the need for rehabilitation and training of accounting estimate and find the bookmark them enjoy autonomy of management interventions that might impose on them exceeded legal requirements and accounting as well as the relative independence.