استخدام تقنية تكاليف دورة حياة المنتج لتحسين عملية القياس المحاسبي للموجودات غير الملموسة

الملخص EN

The aim of this research is to test the effect of using the product life cycle costing technique on improving the accounting measurement of intangible assets in Diyala State Electric Industries Company 2017, as IAS treats part of the pre-production costs as period costs and the other part as assets.

Therefore, the possibility of utilizing management accounting techniques, especially the product life cycle costing technique, has a positive impact in enhancing the accuracy of accounting measurement of these costs within international standards.

Amortization over a given year and amortized in the same year in which it arises will adversely affect the financial statements and the reporting of intangible assets.

Therefore, the most important characteristic of this technique is the treatment of preproduction costs as capital costs after dealing with the costs of a period in the traditional system.

The results indicated that there is a positive role of the product life cycle cost technology in improving the measurement of accounting for intangible assets.