تطبيق معيار الإبلاغ المالي رقم (3)‎ تأثير اندماج الأعمال على الشركات المساهمة في ترشيد القرارات الاستثمارية في البيئة العراقية

الملخص EN

The global economic developments and economic openness imposed on institutions and business organizations in most countries of the world making the business combination for increasing the ability to compete in global environment, the merger is between two or more companies where the formation of a new company were not pre-existing holds the merger where the issuing of shares to be used to cover the net assets of both in the business combination process.

With increasing the importance of business combination increase the need for correct and relevant accounting information as a key element the investors depend on it, so the existence of any errors in the accounting treatment for business combination limits the ability of financial reports to provide the correct information which lead to inability to make relevant and correct investment decisions.

This research aims to know the effect of implementation the international financial reporting standard No.

(3) related to business combination on the investment decisions, the researcher can achieve this from Knowing the benefits achieved from the implementing the international financial reporting standard No.

(3) related to business combination compared to another accounting issues related to business combination, Knowing the effect of implementation the international financial reporting standard No.

(3) related to business combination on increasing the quality of financial statements and its impact on the investment decisions.

This research reveal that The accounting for business combination using purchase method affect on the different component of business combination through increasing the faithful representation and verifiability, where the purchase method depend on showing the Economic substance Regardless of the legal form