فاعلية قياس نتيجة النشاط على القوائم المالية في شركات المقاولات العراقية

الملخص EN

The study aimed to identify the ability of contracting companies in Nineveh Governorate to apply Standard (15) "Revenue from Contracts with Clients”, which is one of the International Financial Reporting Standards (IFRS), and its effect on the financial statements, and the obstacles that prevent this.

The problem of the study raised questions On the impact of measuring the results of construction contracts according to Standard (15), on the effectiveness of accounting measurement, on the function of monitoring performance and on investor confidence, the researchers adopted a scientific approach using the descriptive analytical approach using the statistical program (SPSS23) to find ratios and duplicates and examine the efficiency of the measurement tool and test correlations Between the study variables and the values of regression coefficients, the study concluded that the application of standard (15) "revenue from contracts with clients" in contracting companies in Nineveh Governorate has a positive impact on the effectiveness of the activity result in the field of accounting measurement, and contributes to improving the performance control function and contributes to improving Investors 'confidence in the performance in general, the study recommends creating an accounting system for contracting companies that is consistent with the nature of these companies' activities and meets the desired measurement and disclosure requirements in line with the requirements of International Financial Reporting Standard No.

IFRS15.