مهنية المحاسب و انعكاسها على تطبيق معايير الابلاغ المالي الدولية لضمان جودة المعلومات المالية : دراسة استطلاعية للاراء عينة من المحاسبين

الملخص EN

The research is amid to identifying the fundamental structure which is based on principles (structure of principle – based standard) which IFRS standards are built on, and identifying to the accountants professionalism and its role to applying IFRS as the manufacturer and producer of financial information which includes the essential and promotional characteristics, for achieving the research objective the researchers adopted the questionnaire with three panel, first panel includes the knowledge, skill, accountants professionalism experiences, understanding and applying IFRS standards.

the second one is to clarify the relationship between applying IFRS and the quality of IFRS.

latest panel amid to clarify the relationship between the knowledge, skill, professionalism experiences of accountants, understanding IFRS standards and the quality of financial information.

the questionnaire was distributed (70 of 75 were retrieved ) to accountants working at banks registered in the Iraqi stock exchange, and statistical methods were used in analyzing the responses of members in addition to personal interviews with the academies, one of importance result reached, academic knowledge and professionalism experiences are conceders the main player to applying IFRS and contribute to laying the basic foundation for creativity and dealing with the application problems especially between new accountants and understanding IFRS framework on which IFES is a basics to applying and treatment of problems revealed from application as well as the diagnosis of obstacles and problems.