أثر تطبيق المعيار الدولي (6 IFRS)‎ في شركات استخراج النفط و الغاز ودوره في تعزيز جودة أرباحها المحاسبية : بحث تطبيقي على شركة نفط البصرة ش. ع

الملخص EN

The extraction phase is one of the most important stages of the oil and gas industry, which Iraq pays great attention to because of its influential role in the nationaleconomy, and is considered the most attractive environment for foreign investment.

It has recently been noted that there has been a growing interest in the professionalaccounting councils and organizations in the need to formulate an agreedinternational standard for reporting on exploration and evaluation expenditures atextractive companies and closing the door to differences in accounting treatmentsrelated to such expenditures.

This approach has contributed to the drafting of IFRS6.

As a result of the weakness of the unified accounting system in providing anaccounting mechanism for the fair reporting of exploration and evaluation expenses, some Iraqi extractive companies have adopted accounting mechanisms that aim toinflate expenses to achieve annual revenues that exceed their normal activity, whichmade their accounting profits honest and does not reflect the result of activity.