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 recognition, 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.