الافصاح عن رسملة تكاليف الاقتراض في القوائم المالية وفق القاعدة المحاسبية و المحلية رقم (3)‎ في ظل معيار المحاسبة الدولية رقم (23)‎ : دراسة تطبيقية في الشركات المساهمة العراقية المدرجة في سوق العراق للأوراق المالية

الملخص EN

Disclosure of capitalization of borrowing costs in the financial statement in accordance with local accounting r Rule No.

(3) under ISA “an applied study in the Iraqi joint stock companies listed in the Iraqi stock exchange”.

The International accounting standards (IAS) and local accounting rules have been applied accounting processes ( identification, measurement, presentation and disclosure ) for purpose to present of financial events that arise within the economic unit the financial statements with high efficiency, thus enhancing the quality of accounting disclosure and the delivery of information to its users.

Capitalization of borrowing costs is one of the topics addressed under IAS 23 borrowing costs and accounting rule No.3 capitalizing borrowing costs.

This paper deals with the compliance of Iraqi companies listed in the Iraqi stock exchange with the provisions of the standard and the accounting rule.

Thought the study of the following: the first topic death with research methodology and previous studies.

The second topic was reviewed the theoretical framework which was reinforced by third topic in the practical aspect, where the conclusion of the fourth research was the conclusions and recommendations.