تأثير الإفصاح في ظل المعيار المحاسبي الدولي (37)‎ عن المخصصات-الموجودات والمطلوبات المحتملة في جودة المعلومات المحاسبية للوحدات الاقتصادية العراقية

الملخص EN

The disclosure of provisions-contingent assets and liabilities is one of the most important elements that achieve suitability and honest representation of accounting information and as a result increases its utility, which represents a value for its users, as investors often resort to financial reports to find out the financial position of economic units and the information they provide about the nature of provision and contingent assets and liabilities through disclosure.

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.

to test the effect of disclosure of provisions-contingent assets and liabilities in accordance with the international accounting standard (IAS 37) on the quality of accounting information through the questionnaire form, the research concluded that the users of accounting information benefit from the process of disclosure of provisions–contingent assets and liabilities, which enhance the characteristics of the accounting information and thus the quality of that information.