الفهرس 
الفصل الأول : عرض وتقييم الدراسات السابقة واشتقاق فروض البحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The research aims to study and analyze What is stated in the accounting standards regarding the requirements of accounting recognition and disclosure related to the merger of the units with the objective of the financial statements and their impact on the quality of financial reports And proposing a framework for the reflections of the characteristics of the special-purpose units in terms of their tax advantages, their relationship to profit management, their activities, the disclosure of the special-purpose units within the financial statements of the parent company or the sponsoring company, and the strengthening of the accounting disclosure of the financial statements to serve financing and investment decisions on the opportunities for their establishment and sources of financing.
The research has been divided into five chapters.chapter1 previous studies presented and evaluated to derive hypotheses of the study, while research in chapter11 Fundamentals of a special purpose entities, In the third chapter, it dealt with the American and international standards and the accounting disclosure for the special-purpose entites, while the fourth chapter, the researcher proposes a framework that clarifies the reflection of the characteristics of the special-purpose entities on the opportunities for their establishment, their funding sources, and the quality of financial reports. In the last chapter, I dealt with the field study, and the most important results of the study are that the entities with a special purpose are distinguished by a set of factors such as restrictions imposed on the goals and capabilities of units with a special purpose and the purposes for which they were established, The most important results of the study are that the units with a special purpose are distinguished by a set of components such as restrictions imposed on the goals and capabilities of the units with special purpose and the purposes for which they were established. Sources of tax savings for which the maintenance of the units with a special purpose of the assets and research and development activities provides the sponsoring company with depreciation deductions, tax exemption ns in a way that enhances its establishment opportunities and its financing sources
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Key words: Special Purpose Entities,
Special purpose entities , IFRS 10 , IFRS 12, securitization.