متطلبات تطبيق معيار الابلاغ المالي رقم 16 عقود ايجار التمويل في الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية

الملخص EN

The research aims to identify the requirements of applying the financial reporting standard no.

(16), Accounting for leases contracts, and advantages and disadvantages of this type of financial lease, statement of financial lease contracts and important for the economic sectors.

In order to achieve the objectives of the research and answer the question, the researchers organized a questionnaire directed to the economic units that have a finance lease analyzed by statistical methods, specifically the statistical program (EVIEWS V.9) through which the objectives were achieved and answer the question posed and the research reached several conclusions Of which the economic units of the research sample are committed to applying the provisions of Financial Reporting Standard No.

16 in terms of the scope of classification to financial lease contracts or operating leases.

The results also show that the economic units of the research sample are committed to the application of the item of recognition of profits, which is one of the items of financial reporting standard No.

(16).

The study recommended several economic units to apply the financial reporting standard No.

16 as it applies its articles, which requires it to show this application to the standard in six accounts declared at the end of the financial year in the financial statements of these companies.

The concerned bodies (the Financial Control Bureau and the specialized body of the accounting rules) must apply the standards and rules of accounting, education and compliance with such standards for the benefit of them and the investors in these companies.