القياس المحاسبي على وفق معيار الإبلاغ المالي الدولي رقم 15 وانعكاسه على الإجراءات المحاسبية

الملخص EN

The international accounting convergence project resulted in the month of May 2014 between the accounting standards board the international finance and American financial accounting standards board issued the international financial reporting standard no.

(15) entitled "revenue from contracts with customers", which aims to provide useful information to users.

the lack of a local accounting base for revenue leads to a lot of confusion and personal jurisprudence in the field of measuring revenue, and then the accounting procedures may be inaccurate in relation to measuring revenue by specialists, in addition to this, the entry of foreign companies to Iraq made them confused as a result of the difference of local accounting practices on the international accounting practices because most of these companies apply the international accounting standards.

the research aims to introduce the accounting measurement according to the IFRS 15 standard and its reflection on the accounting procedures.

it also aims to clarify the role of the accounting measurement procedures according to the IFRS 15 standard on the informational content.

the researcher has reached several conclusions, the most important of which is that applying the requirements of IFRS 15 provides a good guide for measuring revenues, in addition to that the researcher concluded the need to train the competent cadres in order to introduce measurement procedures according to IFRS 15.

the researcher recommended several recommendations, the most important of which is the necessity of providing the necessary requirements for the application of the standard in the Iraqi accounting environment, in addition to publicizing it in the media, academically and professionally.