المعايير المحاسبية الدولية و مرونة التوافق أم التوحيد المحاسبي جوانب الجدل و حقائق من الأزمة المالية

الملخص EN

The research dealt with the concept of unification and international harmonization and the differences, explaining the role of international accounting standards in achieving harmonization and unification in the professional field, explaining the reasons behind the occurrence of financial crises by focusing on the mortgage crisis in 2008 and the subsequent attack on the accounting profession and professional bodies and accusations as a result of creative accounting practices and treatments And the measures taken by international organizations and the amendments made to the international accounting standards to get out of the financial, economic and professional crisis, and the research dealt with the international financial reporting standard (the standard of values The Fair), (IFRS13) as a model for amendments to international standards and the orientation towards standardization for accounting treatments in the aspects of measurement, disclosure and comparison, and the research reached a number of conclusions and recommendations, the most important of which are: International Accounting Standards and Financial Reporting Standards work to achieve the goals that standardization works in achieving its multiple levels and works to Achieving compatibility and complementarity in achieving the goals of the profession and working to reduce the differences in accounting treatments and maintain flexibility with a level that guarantees space for accounting intellectual creativity and reduces the gap of accusation of rigidity.

International Financial Reporting Standard No.

13 represents one of the trends of international professional bodies towards unification and harmonization as a result of the financial crises that rocked the global economy.

Either the most important recommendations: The authorities responsible for the accounting profession in Iraq should study the impact of the application of international accounting standards on achieving compatibility in treatments through an inductive study of the application trends in light of the agreements concluded with the World Bank and other relevant authorities.