مدى ملاءمة المعالجات المحاسبية الواردة في النظام المحاسبي الموحد للتعامل مع متطلبات الاجراءات الخاصة في ظل الأوبئة و الجوائح : دراسة تحليلية استطلاعية لآراء عينة من الأكاديميين و المهنيين

الملخص EN

The research aims to determine the aspects of change required in the Iraqi unified accounting system in economic units to respond to the requirements of managing economic crises during epidemics and pandemics, and for the purpose of achieving the goal of the research, the researchers relied on the inductive approach using the descriptive method to collect information by relying on what is available from Arab sources It also relied on the deductive approach by relying on the analytical method by analyzing the results of a questionnaire that was distributed to a sample of academics and professionals using one of the statistical programs, which is the SPSS program.

The Iraqi unified accounting system to face epidemics and pandemics, and the researchers recommended that the Iraqi unified accounting system conduct a test for the depreciation of assets annually, and in the case of epidemics and pandemics, a test for the depreciation of assets outside the annual cycle, and the system should not be satisfied with applying the historical cost model.