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This research is organized into five chapters. The information will bypresented in a logical sequence. The contents of the chapters are as follows: Chapter One, with the title of Introduction includes the importantbackground information to give first understanding of the purpose and theproblem of this research has been displayed in the beginning before goinginto further details. The chapter also presents the methodical frameworkregarding the type of the research study. The aim of this chapter is to makethe reader understand how this research is carried out. Chapter Two, with the title, the Literature Review; The chapter presentsthe processes of standards are set and by which body. The chapter alsodescribes the emergence of the IFRSs and the convergence in general and itsimpact on the national level. The aim of this chapter is to make the readerunderstand the role and benefits of the accounting standards in unifying thefinancial reporting system and its impact in case of convergence. Chapter Three, with the title, The Sudan Local Financial ReportingEnvironment and the Intemational Harmonization presents comprehensiveinformation about the status of the financial reporting environment in Sudan. The chapter focused on the areas which are exposed to effect of theharmonization when the adoption of the Intemational Financial ReportingStandards. The aim of this chapter is to give the reader in depth informationof the main areas that will be affected and what the role of each agencyregarding the harmonization. Chapter Four, with the title, Data Analysis presents the analysis of datacollected by questionnaire testing the hypotheses set by the researcher. Thedata analyzed by using Statistical Package for Social Science (SPSS). Theaim of this chapter is to give the reader the outcome and the findings of dataallocated from the sample in connection of the research hypotheses. Chapter Five, with the title, Conclusion and Recommendations; itpresents the conclusion are drawn from the findings of the research andrecommendations are given when it comes to how the results can be used. The aim of this chapter is to give the researcher the contribution of theresearcher to the knowledge.