تطبيق المعيار الدولي (Ifrs16)‎ لعقود الإيجار في الوحدات الاقتصادية العراقية و انعكاسة على أدائها المالي : دراسة حالة في الشركة العامة لموانىء العراق

الملخص EN

The study aims to apply the International Financial Reporting Standard IFRS16 (lease contracts) in Iraqi economic units and to show its impact on their financial performance.

The company's financial statementsin line with the requirements of the application.

The international standard IFRS16 and relying on the analysis of the main financial performance indicators represented by the indicators (liquidity, profitability, activity and indebtedness) before and after making the amendments and indicating the extent of the change in these indicators as a result of the amendment, as well as knowing the efficiency of the company in using its available resources for the purpose of expansion and growth operations and knowing the sources of funding to obtain The assets, and the most prominent findings of the study: The modified form of the financial statements in accordance with the requirements of the international standard for rent IFRS16, when applied to the study sample (the General Company for Ports of Iraq) contributed to improving the ratios and indicators of the financial performance of the company, which proves that the IFRS16 standard has a positive impact on the financial performanc of the economic units applied to it, and it also helps in improving the process of disclosing the financial statements by disclosing all the financial lease contract data within the items of the financial statements, in contrast to what was in effect before the amendment, which deals with all lease contracts as operating leases and their data is not disclosed Within the items of financial reports .