Abstract

Abstract
A number of users such as owners , investors , money Lenders and other formal groups and others concerned with financial statements that are prepared by economic statements that are prepared by economic units(such as companies),at the end of a financial year are regarded as the foundation on which rely the users in making several decisions .During making decisions, those of different interests face the element of uncertainty which requires study and analyzing financial statements accurately and deeply .The Research problem represented in the following result of accounting announcement above the financial analysis according to the available alternatives .Assumption depends on basic issue which is providing and insuring information about all items of financial statements and that will contribute in having accurate results.