<strong>ملخص الدراسة:</strong>

This study aims at unveiling the relation between the Accounting Standard and the Corporation Governance. To make this objective true, the researcher presented the previous studies about the financial Accounting Standard and Corporation Governance. He also designed a questioner format which included eight aspect, these are: general information,Transparency, Disclosure Method, Information Context, Fortune, Accountability, Fairness and Dependence. That Result had proven, accounting to this study, that the accounting standard has a role for the availability of Transparency, Disclosure Method, Information Context,Fortune, Accountability, Fairness and Dependence. Therefore, this standard has an essential role in the availability Corporation Governance