جودة محاسبة الإيرادات في ظل معيار الابلاغ المالي الدولي (IFRS 15)‎: دراسة ميدانية في عينة من الشركات الصناعية العاملة في محافظة السليمانية

الملخص EN

The study aimed to estimate the standard model of the impact of the application of the International Financial Reporting Standard (IFRS 15) on the quality of revenue accounting by applying to a sample of industrial companies operating in Sulaimani province for the year 2021, in accordance with the qualitative and qualitative descriptive approach, using a two-axis questionnaire, the first: The reality of the application of (IFRS 15).

The second is the reality of the quality of revenue accounting.

The sample of the study (93 employees) (financial managers/accountants/internal auditors) working in (7 companies and cement factories) and (8 iron production and smelting companies) working in Sulaimani province.

The study reached a number of conclusions, the most important of which was: the average calculation of the reality of the application of industrial companies operating in Sulaimani province to (IFRS 15) (2.45) with approval rate (81.84% ) and a total (high) level.

The quality of its revenue accounting (2.31) has an approval rate (77.06% ) and a total (average) level.

The results of the simple linear regression analysis also showed a positive statistical relationship with a 95% confidence between the application of the (IFRS 15) standard and the quality of revenue accounting for industrial companies operating in Sulaimani province, that the change by one degree in the application of (IFRS 15) will be offset by a rise in the level of achieving the quality of revenue accounting by (0.537).

The need to urge industrial companies operating in Sulaimani province in particular and in Kurdistan province and Iraq in general to adopt the international financial reporting standards issued by the International Accounting Standards Council in all its various issues, because of its positive results in accounting and disclosing revenues in financial statements, and the financial and administrative governance of companies to enhance their integrity and effectiveness, and reflect positive effects on the national economy