مدى إمكانية التزام الشركات بتطبيق معيار التقرير المالي الدولي 15 IFRS "الإيرادات الناتجة من العقود مع العملاء" و انعكاسه على قرارات مستخدمي القوائم المالية : دراسة استطلاعية تحليلية لآراء عينة من الموظفين المعنيين في الشركات إقليم كوردستان-العراق (محافظة أربيل أنموذجا)‎

الملخص EN

This study aims to investigate the extent of companies’ commitments in the Kurdistan region of Iraq to apply IFRS 15- Revenues from contracts with customers; and study the impact of applying it on decisions of financial reports users.

The study has used a descriptive approach for the theoretical part, an inductive approach for an applied part.

A questionnaire has been used for data collection which was designed for achieving the study’s aims and the testing study hypothesizes.

For analysing results and testing hypotheses, the data has been run by SPSS and Easy Fit.

The study concluded the followings: the sample of the study agreed that companies must commit to applying the IFRS 15; there is a reflection of IFRS15 on decisions of financial reports users; the financial statement that prepared under the provision of IFES 15 play a significant role in protecting the investors, as the standard aims at presenting the realistic financial position of the companies, thus rational decisions could be made.

The key conclusions of the study are the following: International financial reporting standards IFRS must be applied as soon as possible, including International Financial Reporting Standard IFRS 15 "Revenues resulting from contracts with customers".

The study recommends: related parties, authorities of Kurdistan Region must start to open training courses for employees of companies in Kurdistan Region about the application of this standard; increase level of awareness of investors, company management, and auditing (public accountant) about the importance of IFRS 15 through workshops, training courses and scientific seminars; consulting experts of accounting for developing the efficiency of financial reporters in the light of international accounting standards.

Attention paid to teaching International Financial Reporting Standards, especially International Financial Reporting Standard IFRS 15 related to the recognition of “revenue arising from contracts with customers” should be taught in accounting departments of universities in the Kurdistan Region / Iraq.