إمكانية تطبيق متطلبات الإفصاح وفقا للمعيار المحاسبي الدولي (37IAS)‎ عند إعداد التقارير المالية للوحدات الاقتصادية العراقية

الملخص EN

This research aims to show the concept of provisions-contingent assets and liabilities, and how to disclose them in the financial reports according to the international accounting standard (IAS37), and is it possible to apply the requirements of the international accounting standard (IAS37) to disclose the contingent elements in the local environment represented by the economic units listed on the market Iraq stock exchange, and a statement of the extent of the need, according to the viewpoint of users of financial reports, for accounting information that includes information on provisions-contingent assets and liabilities.

in order to achieve the objectives of the research and test its hypotheses, (Middle East investment bank, Iraqi credit bank, al Mansour investment bank, Asia cell communications company) were selected from among the economic units listed on the Iraq stock exchange, where an investigation was made about the extent of those units’ commitment to the application of disclosure requirements about provisions-contingent assets and liabilities in accordance with the international accounting standard (IAS37) according to the elements checklist prepared for that, as well as the application of those requirements in the Middle East bank and the reflection of their application on the accounting information presented in the financial reports was discussed.