Abstract

The study aims to a statement on the impact of the implementation of international standards for financial reporting in reducing creative accounting practices and to achieve this goal The analytical descriptive approach was used through The use of the survey form to display the opinion of the search sample in the most important of these measures. Creative accounting in the statement of financial position, the list of income, and the list of cash flows and to achieve this goal is designed as a questionnaire as a data collection tool. Some statistical methods (Alpha Kronbach, arithmoon, standard deviation, percentage) have been rely on (26) Question Distributor on Four Hubs The answers were designed on each paragraph according to the trio Likert (LIKERT). The study reached international financial standards in reducing the negative effects of creative accounting, as well as its significant impact on the comparison of financial statements for similar companies from different countries.