The research aims to study the impact of the recognition of the elements of financial
statements in earnings management practices, by defining the concept of recognition of the
elements of financial statements, and to identify the criteria for reco
gnition, and how to
recognize each of the elements of financial statements to an end, according to the
International Financial Reporting Standards and International Accounting Standards, also
studying this research nature and essence of earnings management, and motivations that
drive management to the practice of earnings management activities, and the ways in
which the management on the exercise of the activities of earnings management, in order
to increase profits or reduce or maintain stable profits series during a certain period of
time, Findhypothesiswastested throughfield studyapplied toa sample ofpublic shareholding
companiesin Syriais composed of/ 20 /company. The study has found that the management
of the facility are using different rules for the recognition of each of the elements of
financial statements in order to reach the target profit, as the study found the need to limit
the freedom available to managers in the use of Provisions in the selection rules for the
recognition of information, and the need to comply with uniform standards for all
companies.
