أثر قياس نتائج نشاط عقود الإنشاء على وفق Ifrs 15 على قائمة الدخل في شركات المقاولات العراقية : دراسة تطبيقية في شركة المنصور العامة للمقاولات الإنشائية

الملخص EN

On 1 May 2014, the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) issued a common standard, IFRS 15, entitled "Revenue from contracts with customers", which canceled two of the International Accounting Standards (IAS 11) entitled "Construction contracts" and IAS 18 entitled "Income".

The purpose of this research is to introduce the new standard, clarify the new revenue recognition model, determine the impact of measuring the results of construction contracts in accordance with IFRS 15 on the income statement of Iraqi construction companies, and then make recommendations and guidelines for measuring the outcome of construction contracts in accordance with IFRS 15.

The results of the study were the following: a sample of contracts showed balanced results when measured in accordance with the concepts of IFRS 15 when revenue is recognized over time.

While the same method, results of an unbalanced activity in accordance with the concepts of Accounting Rule No.

1, resulted in the postponement of the recognition of profit (loss) from work performed in a given year and the results of work performed in that year were not reported to the year in which they were presented Seeds.

The researcher made several recommendations, including the need to amend Accounting Rule No.

(1) in accordance with the new requirements of IFRS 15, or to cancel and issue guidance on how to apply the new standard.

In addition to the establishment of an accounting system for contracting companies that conforms to the nature of the activity of those companies and meets the required measurement and disclosure requirements in accordance with the requirements of IFRS 15.