Disclosing the Accounting Information in the Financial Statements of Joint Stock Companies in the Kingdom of Bahrain

The Study aims at identifying the importance of the accounting standards in disclosure. The relevance, the understandability and the materiality of the financial statements were studied. The hypothesis of the study is that the method of presenting financial statements is complex and thus an attempt was made to assess the method of presenting the information for the benefit of decision-makers. The study also concluded that there is an important role to be played by the Bahrain Accountants Association in helping to improve the process of disclosure in financial statements Keywords:The analytical procedures, The abnormal clauses in the financial statements Discovering guidelines, Predicting the inability of the companies, Analytical Operations Are Carried out, Normal Modeling approach