Abstract

Accounting disclosure represents one of the important principles. This importance came from the fact that most of the financial report readers did not have the right to show the books of any enterprise they have to read its financial reports.
There are many standards that confirm the importance of the accounting disclosure. The principles determine the information that enter in the field of accounting function, so that the approach to communication these information must be determined; to do these jobs the information must be relative to expect using and disclosure of that relation between information and principles that depended on.
The necessity demands unit of the practical approaches in disclosure in many similar periods. It must depend upon cost – benefit in preparing and communication the accounting information.
The disclosure must also take the differences among the users' experiences