أثر معيار المحاسبة الدولي IAS 34 في تحقيق خصائص المعلومات المحاسبية

الملخص EN

The interim financial reports prepared in accordance with the international accounting standard (IAS 34) have contributed to achieving the qualitative and enhancing characteristics of the accounting information contained therein and increasing its quality.

international accounting standard (IAS34) in Iraqi economic units and does it have a reflection in achieving the characteristics of accounting information, especially in an environment with seasonal economic fluctuations, and that the issuance of interim financial reports in accordance with the requirements of the international accounting standard (IAS34) does it lead to the availability of beneficial accounting information by users of for the purpose of reaching the objectives of the research and testing the hypotheses, the research sample of (40) economic units was selected from among the economic units listed in the Iraqi stock exchange, based on a questionnaire form designed for the purpose of testing hypotheses by distributing them to the research sample for the purpose of showing the reflection of the application of a standard international accounting (IAS34) on the Iraqi economic units and its impact on the characteristics of accounting information and this is through the categories responsible for preparing financial reports in those economic units.

the importance of the research stems from the increased demand for accounting information by its users to rely on it by anticipating future events, which are provided by the interim financial reports represented by time periods less than a financial year (the quarterly period, the semi-annual period).

the research reached the most important conclusions, which is that the issuance of financial reports in accordance with the international accounting standard (IAS 34) leads to the achievement of qualitative and promotional characteristics in accounting information and that this information is useful, and the research also reached the most important recommendations, which are necessary for the Iraqi stock exchange to oblige the economic units listed in the market from issuing financial reports that are prepared in accordance with the international accounting standard (IAS 34) on a regular basis for the purpose of presenting them to information users.