تفاصيل الرسالة العلمية

This study aimed to identify the degree of implementation of International Accounting Standard (24) in Kuwaiti shareholding companies, also aimed to demonstrate the impact of the application of International Accounting Standard (24) on the financial performance of these companies through the analysis of the financial statements for the Kuwaiti shareholding companies, where the study sample consisted of (43) members of the financial managers and directors of audit, auditors and accountants in (30) Kuwaiti shareholding companies. The study used averages and standard deviations of the answers the study sample, the test (T) per sample. Results of the study showed that the application of International Accounting Standard (24) in the Kuwaiti shareholding companies was medium, and the results showed the presence of the impact of the application of International Accounting Standard (24) on the financial performance of companies in the Kuwaiti shareholding companies. The study made a number of recommendations including the need to keep to the managements of the Kuwaiti shareholding companies to maintain the high level shown by the results of the study regarding the application of International Accounting Standard (24), and the need to take advantage of the positive impact of the application of International Accounting Standard (24) on the financial performance in the Kuwaiti shareholding companies