تأثير تطبيق معيار المحاسبة الدولي 16 في القوائم المالية : دراسة تطبيقية

الملخص EN

The research problem was summarized by the challenges faced by the economic sectors by applying international accounting standards in Iraq, which differ from the standards currently applied, and also noting the implications of applying IAS 16 in the financial statements.

From this came the aim of the research in identifying the appropriate mechanism for applying international accounting standards in the Iraqi environment and analyzing and clarifying the accounting procedures used when applying IAS 16.

The research came out with several conclusions, the most important of which are