The Extent of Compatibility of the Unified Accounting System Applied in Iraqi Banks with International Financial Reporting Standards:
| العنوان بلغة أخرى: |
Analytical Study in Al-Rasheed and Al-Rafidain Banks |
|---|---|
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Ismail, Mijbil Dway (Author) |
| مؤلفين آخرين: | Kadhim, Ali Manfi (Co-Author) |
| المجلد/العدد: | مج24, ع3 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2022
|
| الصفحات: | 284 - 296 |
| ISSN: |
1816-9171 |
| رقم MD: | 1338865 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Standardized Accounting System | International Financial Reporting Standard
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The research aims to clarify the basic foundations of the unified accounting system applied in the resheed and rafidain banks in maysan, in addition to clarifying the basic foundations of international financial reporting standards, because the progress of countries and the welfare of peoples is closely related to the extent of the development of the financial and banking sector and the form of the financial and monetary policy followed in this country, and the disparity that occurs between the Iraqi banking system and international banking systems in measurement and disclosure and the need for advanced accounting treatments compatible with the requirements of international financial reporting standards. The research aims to shed light on the unified accounting system currently used in Iraqi banks, and the extent to which it can be developed to comply with the requirements of international financial reporting standards. Statistically contained, as it was concluded that the unified accounting system currently applied in banks should be reformulated in line with the relevant international financial reporting standards to enable its users to take decisions based on unified standards. |
|---|---|
| ISSN: |
1816-9171 |
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