Kadri, Abdelkader2023-09-122023-09-1220182352-99622572-0147http://hdl.handle.net/123456789/15588Research included through the theoretical side the most important concepts related to the financial statements in addition to the presentation of preparation requirements for financial position statement in accordance with international accounting standards, and the practical side of the research included a stand on aspects of the preparation of the financial position statement for Almarai company being dependent on international accounting standards in the preparation of its annual financial position statement.enIASFinancial statementsFinancial position statementAssetsLiabilitiesArticle