Application of IAS 38 to Improve the Quality of Accounting Information "Quality of Profits": An Applied Study of a Sample of Banks Listed on the Iraq Stock Exchange
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Al-Baaj, Qasim Muhammad Abdullah (Author) |
| مؤلفين آخرين: | Abd Al-Ghazi, Abdullah Jawad Kazem (Co-Author) |
| المجلد/العدد: | مج25, ع3 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2023
|
| الصفحات: | 207 - 224 |
| ISSN: |
1816-9171 |
| رقم MD: | 1437924 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The research aims to clarify the requirements of International Accounting Standard No. 38 (intangible assets) and the importance of applying this standard in the Iraqi environment, and in the banks of the research sample in particular, and to the extent of its contribution to improving the quality of accounting information represented in the quality of profits declared to those banks, where the problem of research was the weak application of accounting procedures and treatments related to intangible assets represented in International Accounting Standard No. 38, The hypothesis was in the possibility of applying the standard in the banks of the research sample and that its application leads to improving the quality of accounting information (the quality of profits), and to achieve this was used four banks as a sample for research to apply the requirements of the standard, the researcher concluded that there is great importance of the standard in accounting for intangible assets in addition to the possibility of applying the standard to banks sample research and that its application has improved the quality of information accountant The most important of which is the quality of the declared profits as it canceled the capitalization of some of the expenses that those banks capitalized as intangible assets and were considered among the expenses, which led to the show of business results in a real way, and the researcher also recommended the need to recognize intangible assets that meet the recognition criteria contained in this standard in addition to working to develop the requirements of this standard in a way that contributes to the treatment of intangible assets developed internally and that training and development courses are carried out that enable those in charge of preparing Financial statements in banks from the application of the requirements of the standard. |
|---|---|
| ISSN: |
1816-9171 |
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