القياس المحاسبي لانخفاض قيمة الموجودات الثابتة (في ظل المعيار المحاسبي الدولي رقم 36)‎ ودوره في ترشيد قرارات المستخدمين: بحث تطبيقي في شركة ايشكلر بيبر ساك لصناعة وتجارة الأكياس الورقية أربيل

الملخص EN

Accounting focused on the principle of historical cost as a basis for evaluating fixed assets because this principle is characterized by a large degree of objectivity, but changes in economic events and conditions made this principle not reflect the current market assessment, and this led to the need for accounting standards covering the issue of evaluating fixed assets at their fair values or current when it is below its carrying values.

Thus, this research aims to show the role of applying the standard in providing the users of the company's financial statements with the appropriate information that contributes to rationalizing their decisions.

And for the purpose of implementing the practical aspect of the research.

Isklar Paper Sack Company for the manufacture and trade of paper bags has been selected and the items of the balance sheet and income statement have been amended in accordance with International Accounting Standard No.

(36) to make these statements more credible and more reflective of the economic reality.

The research reached a set of conclusions, the most important of which are as follows: Due to the increase in the recoverable values of some assets over the book value in the year 2017, and these assets had suffered losses of decline in the year 2016, it was called The order to recover (reverse) the impairment loss for these assets in 2017.

One of the most important recommendations was that all industrial companies should adhere to the adoption of international accounting standards in general and the standard of depreciation of fixed assets in particular; Because of the importance of applying this standard, especially in times of decline in the real values of assets from the book values.